Study On Legal Control Of Fiscal Public Expenditure

The resource allocation activities carried out by the government to meet the social and public needs are called fiscal public expenditure.The theory and viewpoint of public expenditure is an important part of public fiscal theory.Fiscal public expenditure has the characteristics of "publicity" and "power",so it can provide theoretical support for the legal control of fiscal public expenditure,but also put forward higher requirements for the actual demand of legal control,especially in the context of China,the continuous expansion of fiscal power,the offside of fiscal expenditure and the absence of legal control.Such reflects the necessity of studying the legal control of public expenditure in reality.The process of adopting normative control as the core has always been the legal control path of fiscal expenditure in China,coupled with results-oriented performance budget.The process control path emphasizes the control function of the budget,emphasizes the input orientation,and constructs the system from the allocation of budget power,the allocation of budget procedures and fiscal accountability.The realization of the control function mainly relies on the internal control of the administrative organs and the external control of the People’s Congress,without paying attention to public participation.The inefficiency of budget law in controlling total expenditure,expenditure structure and balance of revenue and expenditure is due to insufficient attention to result orientation.Result-oriented results control path is based on rationality control as the core,emphasizing the achievement of fiscal expenditure and the effect of output.Although performance budget has been running for many years in our country,it has not formed a real performance budget,and performance and budget are disjointed.It can be seen from this that how to reexamine and construct the legal control system of fiscal public expenditure,solve the imbalance of fiscal and taxation expenditure,the performance of fiscal expenditure is far from the budget and other major problems that need to be solved urgently.However,based on the current situation of our country,the unreasonable distribution pattern of budget power,the inadequate function of budget control and the ineffective function of result-oriented performance budget,the legal control of fiscal expenditure should continue to emphasize the control function of budget,including the procedural control of specific fiscal expenditure,while responding to the appeal of substantive protection of public finance,attention to the rationality of the results,public participation and fiscal transparency.Because of the difference between the two approaches in terms of control approach and value orientation,how to integrate the two sides and coordinate the system has become the key.In order to achieve the integration of the two,we should follow the principles of legitimacy of fiscal purposes,moderate balance of control and authorization,complementarity of supervision and public participation by the People’s Congress,correlation of fiscal revenue and expenditure,organic combination of pre-decentralization and post-accountability,and then build a specific system of process control and result control.Based on this situation,this paper follows the logic of "raising questions-theoretical analysis-empirical analysis-principle setting-system construction",defines the concept,development process,theoretical basis and basic elements of legal control of fiscal public expenditure,and carries out an empirical analysis of legal control of fiscal expenditure in China.It puts forward the basic principles of the path choice and follow of the legal control of fiscal public expenditure.Finally,based on the national conditions,the system is constructed in two aspects: process control and result control.According to this basic idea,in addition to the introduction and conclusion,this paper includes the following five parts:The first chapter explains the basic theory of legal control of public expenditure.This chapter analyses and defines the logic,basic category and two ways of legal control of public expenditure.Where does public expenditure come from? Where to go? How do I get there? This is a closed-loop logical chain,which is the source of the whole text.The historical evolution from national finance to public finance reveals the publicity of fiscal purposes;from the self-producing countries to tax countries and budget countries,it lays a social foundation for the control of fiscal public expenditure,reveals the influence of different income types on the control of fiscal expenditure;night police countries,social countries and so on,their financial power.Expansion can be the direct motive to control fiscal expenditure;the unity of opposites between civil property rights and public property rights reveals the development motive force of legal control of fiscal expenditure.Fiscal public expenditure has the characteristics of publicity and power.It is an inevitable choice for the government to control it legally in order to meet the needs of the public."Control" and "result" represent two different functions of budget,which correspond to two different ways of legal control of fiscal expenditure.The "process control" approach takes normative control as its core and emphasizes input orientation,while the "result control" approach takes rational control as its core,further emphasizes the achievements and output effects of fiscal expenditure,and puts forward higher requirements for public participation and fiscal transparency.The second chapter is to analyze the reality and dilemma of the legal control of public expenditure.This chapter examines the reality of traditional budget control in China and the dilemma of result-oriented control path.Budget law still continues the traditional control orientation,but it still faces the problem of unbalanced allocation of budgetary power and the failure of power restriction mechanism.Between the legislature and the executive organ,the budgetary power of the legislature has not completely landed;within the executive organ,the position of the financial department is inaccurate,and the autonomous decision-making space of the financial expenditure department is narrow.In addition,there is insufficient response to the demand for substantive security of public finance.Empirical research shows that the budget law has some limitations in controlling the total amount of fiscal expenditure,the structure of fiscal expenditure and the balance of fiscal revenue and expenditure.The reform of performance management centered on performance evaluation has improved the efficiency of fund utilization through years of budget reform in China.Generally speaking,the result orientation is not obvious.The factors affecting the development of performance budget include internal factors and external factors.The former has the problems of emphasizing ex post,neglecting ex-ante and in-event management,while the latter is reflected in the constraints of the medium-term financial framework,the allocation of budgetary power,accrual basis and incentive and restraint mechanism on the development of performance budget.The third chapter is about the path choice and basic principles of the legal control of public expenditure.This chapter explains what path has been taken to control the public expenditure law,and puts forward the basic principles and legal basis that should be followed.China’s budget governance has the coexistence of control-oriented and result-oriented.Proceeding from the national conditions,we should continue to improve the "process control" approach,embedding performance budget,implementing "two-legged approach",and realizing the integration and institutional coordination of the two approaches.The integration of the two aspects should follow such basic principles as the principle of legitimacy of fiscal purposes,the appropriate balance between authorization and power limitation,the complementarity of supervision by the NPC and public participation,the correlation between fiscal revenue and expenditure,the organic combination of ex ante decentralization and ex post accountability.The legal system of financial public expenditure legal control includes almost all branches of the Constitution,Budget Law and Fiscal and Tax Law.It has gone beyond the scope of Budget Law to improve the legalization level of financial public expenditure.The fourth chapter is about the process control in the legal control of public expenditure.This chapter is based on the path of process control to carry out research and build specific systems.Starting from the analysis of the legal power of budget,this paper constructs and configures the legal power of budget in a binary way.It holds that budgetary power is the dialectical unity of budgetary power and budgetary right,and the coupling of them,thus breaking away from the traditional path of relying solely on internal checks and balances between budgetary power.Between the legislature and the executive organ,in order to rectify the imbalance of legislative budgetary power,it is necessary to strengthen its budgetary power.Strengthen the organizational construction of the NPC,endow it with the right of budget amendment and sub-item voting,refine the principles and contents of the preliminary budget review and clarify its effectiveness;accurately locate the role of the financial sector as the core budget body among the administrative agencies,focusing on the macro-control,total control,medium-term planning and performance control.Heart status,in the budget implementation to give the fiscal expenditure department a certain degree of autonomy.Procedural control is the main way to control specific fiscal expenditure.Rational programming can further standardize the discretion of expenditure departments and reduce arbitrariness.In order to alleviate the defect of representative democracy,participatory budgeting should be implemented.The basic framework of participatory budgeting should be constructed from four dimensions: subject,right,effectiveness and system,and should be connected with traditional budgetary democracy in system design.The fifth chapter is about the result control in the legal control of public expenditure.This chapter studies the result control and constructs the specific system.To control the total amount of fiscal public expenditure,the ways of system supply can be diversified,and the system supply mode of combining top-down and bottom-up,compulsory and non-compulsory should be established,and the legal system of controlling the structure of fiscal public expenditure should be established.The horizontal structure of fiscal expenditure can be controlled by setting different types of indicators to control the maximum limit or growth ratio of specific expenditure,setting expenditure standard control and setting priorities of projects.The control of vertical fiscal expenditure structure mainly establishes the basic principles of the division of central and local powers and financial powers through the basic law of finance,and determines the basic objectives,principles and methods of fiscal transfer payment.We will improve the inter-annual budget system and achieve balanced control.To clarify the legal status and compilation procedures of medium-term financial planning,clarify the functions of stabilizing and regulating funds,and improve the institutional framework.To control government debt expenditure,we should improve the full-covered budget for government debt,clarify the purpose of government debt,and strengthen the precontrol.The design of performance budgeting system is result-oriented,which not only gives the budget expenditure department some discretion,but also strengthens the attention to the results of financial expenditure,and improves the incentive and accountability mechanism.