A Study On The Public Budget Of Local Government In China

The publicity of budget information is the premise of the public activities of the government public supervision and control, is the essential requirement of public finance, it reflects the political transparency. It is not only an important channel of people’s political participation, but also an inevitable requirement of the reform of the administrative system of the government. It is an important measure to restrict and supervise power, to prevent and control corruption. With further development of Chinese budget reform, public budget as a hot issue is widespread by public recognition. This paper bases on budget transparency theory, participatory budgeting theory, accountability theory, to study Chinese local government publicity of budget information development, focus on the problem of the current situation of the publicity of budget of Nanjing, thus obtains the improvement countermeasures of budget information disclosure in our country. This paper is divided into five parts, the first part is the introduction, introduces the reason of the topics and development situation at home and abroad, focusing on domestic and foreign theoretical research, introduces the research method and structure of the thesis; the second part is the publicity of budget information related theoretical research, first introduced the meaning of budget and publicity budget information, then this paper introduces the related theory, budget transparency theory,participatory budget theory and accountability theory; the third part analysis of local government publicity of budget information situation and the existing problems, introduced in China in recent years open budget development, taking Nanjing city as an example to introduce the status quo and development evaluation of local government budget, and then listing the local government publicity of budget information problems; the fourth part is analysising the problems of the local government publicity of budget information, from the legal system, technical means, means of supervision, public awareness analysis of the problem causes; the fifth part is giving suggestions on promoting the local government publicity of budget information, this paper focuses on constructing of laws and regulations, promoting the reform of the budget management, increasing the supervision of publicity budget information, strengthening the cultural construction of information disclosure. These results to further promote under the new situation of China’s local government publicity of budget information in order to provide a theoretical reference and practical basis for reference to achieve democracy.