The Research Of China Budget Supervision

The basic theory of public finance and the financial practice of the developed markets countries shows that budget is the core of the framework of public finance.so in the beginning of the end of last centrury,our country establish the basic framework of public finance context under the financial reform background,this demand a corresponding reform of the budget system.In recent years,ln the areas of budget,China has carried out the budget reform of departmental budgeting, treasury centralized payment and government procurement system reforms, and has made great achievements.but these reforms focused on solving the budget rules and procedures,to large extent it's a technical reform.we can say that our country budget reform focus on the form neglect essence,focus on the technical form neglect system construction.These make the budget supervision system reform in China is extremely inadequete,greatly reduce the effect of democratization and rationality in budget reform.The budget reform research in domestic focus on technical research,budget supervision is more a lack of systematic research.For our current practice of budget supervision,the division of responsibilities between subjects including legislation,audition,financial is not clear,bull managementand and the duplication supervision problem ofen occur.Now there is not a constraint mechanism between supervision subjucts,which makes our country's budget supervision easy to become a merely formality.This thesis think that budget supervision should include legislation,audition,financial and public supervision,these subjucts form a comprehensive supervision.The goal of this thesis is going to establish a system which can both coordinated and mutually restraint between the four supervision subjects.To solve these problem,the thesis try to use specification,empirical,game theory and other methods to begin to more comprehensive theoretical exploration,in order to make up for our lack of budget supervision system theory,the defect of practice lagged and provide useful inspiration for government decision-making departments.This thesis is divided into five parts.Part 1 introduces the research background and significance of the thesis,research method,the defining of some concept issues,main content and innovation,also introduce the literature about budget supervision.Part 2 is the theoretical analysis of the budget supervision,the main theory is principal-agent theory.The mathod is used for the necessity of the budget supervision.The game theory is used in the thesis to analysis three pairs of typical principal-agent in the budget supervision.Part 3 is going to investigate the budget supervision which exit in current China,respectively introduced the supervision of legislative agency,financial,auditing and public.The result shows that with the budget reform,China's budget supervision has improved significantly over the past.But now our supervision based on financial,legislative subject absence,audition supervision can not display the power of it professional because it lack of legal support.Because of the budget information of our country is not clear,public supervision is also neglece.Though the are a few local government implementation of the reform of the public budget,but the range is small,can not set up the syetem in the form,there are a lot of work to do if we want to establish the public supervision.Part 4 study the foreign budget supervision.the budget supervision system of the United Kingdom and the United State are perfect,through our study we find in these country legislative body(Congress or Parliament)play an important role,it is the root cause of their improved budget supervision system.These country stress the budget constraints among the supervisors and try to find balance between these supervisors.Because of high financial transparency,public supervision is carried out good.these advantage have inspired our budget supervision reform.Part 5 is the last part of the thesis,it's also a chapter of conclusion of the thesis.The author focues on establishing the ideal budget supervision system to solve the current budget supervision, Inthis paper,a model for multi-supervision network stablilty is proposed, in this model, both coordinated and mutually restraint between the four supervision subjects to make the subjects normally discharge their duties.