The Research On Financial Budget Disclosure Of Local Government

The government budget is the basic financial revenue and expenditure plan. This plan is not only one of the planning of government revenue and expenditures, but also an important budget to control the government revenue and expenditures and ensure the national balance of payment. The government budget is an effective tool to guide and control the government activities. In our country, the development and the construction of financial budget system is still in a hard exploration stage. Therefore, there are many problems to be perfected in local government financial budget.Budget open and transparent are very important to guarantee phenomenal rights of citizens for the government budget information. At the same time, it is the basic political rights that the citizens need to own. The government budget public is not only necessary but also has already become the world trend. As the process of global economic integration accelerate continuously, our national economic development levels are rising constantly and the government’s activities also become increasingly multifarious. Among them, public accountability is getting worse, Public financial scale expands unceasingly and the government budget openness began to appear many shortcomings and problems. For example, the budget is not scientific, the imperfection of local government financial budget public, etc. This kind of phenomenon makes many financial cryptic problems of local governments at all levels submerged such as invisible financial debts. These potential hidden financial problems increased our country’s financial risks greatly and it is hard to curb the loss of state-owned assets. Government financial risk increases greatly and directly influence of national macro decision and public policy formulation, Further influence the development of national economy, the health of social undertaking, the harmonious society’s construction, etc. Therefore, to avoid this kind of phenomenon, the openness of the local government financial budget must be promoted vigorously.At present, how to realize the real public budget has become one difficulty of China’s local government administration domain. The research for the problems of local government financial budget open is not merely to improve the monitoring dynamics of the public to the government budget. It can also strongly advance the government budget towards reasonable, true and scientific. The public can judge its rationality and scientific according to the government’s public data and then provide advice and related modification strategies to the government. Many hands make light work, according to the public offer, the state may greatly exclude related defects, supplement relevant loopholes, then solve the best urgent needs of various problems and promote the local financial budget open to improve further. Therefore, the subject fuses related theory field of public finance, fusion of management, democratic theory (public accountability, public supervision) etc, to research the problem of budget open. It has the vital significance for improving the local government management theory. At the same time, this topic research provides a public information path and institutional framework for local governments. It has application value to guide the practice of local government financial budget public.This paper will be divided into seven chapters, separately analyze and discuss the problems of local government financial budget open from a different perspective:Part1:introduction, this part mainly analyzes the background of full text and literature review.Part2:the basic theory of local government budget public. This part is mainly theoretical overview and analysis, including several aspects like the principal-agent theory, right theory, the people’s sovereignty theory, governance theory, democratic finance theory and so on. For below with favorable theoretical support to the writing so as to supply favorable theory for the following writing.Part3:China’s reform practice and problem analysis. This part mainly discusses the reform of local financial budget. It is divided into three small parts, they are practice and achievements of China’s reform, problems existing in the local governments budget and cause dialysis respectively.Part4:the experience of foreign budget public for reference. This part mainly uses contrastive method and analyses the cash experiences of several developed countries such as the United States, Australia, and England and so on, and put forward several aspect that can be drawn lessons from.Part5:the path analysis of financial budget public of local governments in China. This part mainly compares and analyses "top-down" and "bottom-up", then puts forward the path analysis.Part6:perfect the policy suggestions about our local financial budget public. Make analysis from the several major aspects like law, system and external supervision, etc.Part7:conclusion and shortage. It is a small summary of the whole article.