A Study On The Allocation Of Budget Power

Public finance is based on the democracy, the rule of law, and he service for people. It needs toresolve the market failure and asks for responsibilities for taxpayers. From the concept of publicfinance, budget system in our country remains to be improved. Now, the defects of our budgetsystem can be summarized as follow: the content of budget is too thick, the budget focuses onshape and lacks of substance, the budget performance lacks of seriousness, the budget activitylacks of transparency. To solve these problems, we should regulate the budget power andrearrange the subtract of power, it will provide effective ways to solve these problems andcontradictions.From theoretical and practical perspective, this paper analyses the theoretical and practicalsignificance based on the reform of budget system. Then, it puts forwards the theory of thereform of budgetary allocation. Thirdly, it makes some comparisons among the westerndeveloped countries and sums up the experience. After that, it introduces the budget system inour country. At last, it comes up with the goals and the principle. Based on the situation in ourcountry, it takes the experience from western developed countries for examples, it willreconfigures the power of budget and clarify the relationship within the administrative agenciesand promote the democratization and legalization of budget system.