A Study On Social Supervision Pattern Of The Government Budget

After the reform and opening-up, with the rapid development of market economyChina has achieved amazing success in modernization and the tax revenues are increasingly growing. China has gradually transited from owner-state to tax-state. The fiscal illusion of"State support people"is progressively disappearing, and the tax-payers who have the awareness of tax are more and more. So it is the time to do budget reform to promote budget democratic. That is to say, budget revenue is being of, by and for the people. As the traditional budget monitoring mechanism has been unable to meet the requirement of the new situation of public finance, there are a series of issues about the management of government budget. For example, misappropriation or diversion of financial resources, receive superfluous financial resources, illegal fees. All of these result in the serious waste and abuse of public resources and affect the efficiency of budget resources. The regulation for public resources is the essence and core of the budgetary oversight. With the scale of government budget expanding and the status of budget becoming more and more important, Enhancing supervision of government budget is a problem that calls for immediate solution.In recent years, the government has deepened the budget reform mostly from the technical aspects. Such as departmental budget reform, a system of centralized collection and payment by the state treasury , government purchase system. But it is not given sufficient emphasis on the institutional level. So we should improve the budget supervision mechanism to promote budget democracy at the present. There are several subjects of budget supervision, such as the executive, legislature and judiciary branches and public supervision. The existing problems are as follow: there is vague delimitation of function between the executive; the legislature branch is weak, budget supervision is devoid of substantial meaning; the auditing department lacks its independence. These budget reforms will relate to political system, and public supervision has superiority such as initiative, flexibility, low cost. So it has practical significance. Public participation can enhance the budget awareness, ensure the right to know, to participate, and to supervise, improve veracity and scientificness of the decision-making. The powerful public opinion pressure on the government makes it improve budget transparency and public accountability.The paper is a study of the public supervision model of government budget. I adopt the method of normative analysis and positive analysis.At first, this paper makes theoretical analysis about the public supervision. Secondly, it analysis the influencing factors. Third, build public supervision mechanism from the government, the public sector and the mass media. At last, this paper analyses the situations and discusses the shortcomings and gives some suggestions.The innovation of this paper lies in the following two respects: First, it has analyzed systematically the historic development public supervision on government budget and grass-root level budget. Second, build a more systematic and comprehensive disclosure of public supervision model government budget.