Study On The System Existing Problems Of Increasing Transparency In The Budget In China

As we know the budget of the finance is reflect of the government fiscal balances.The budget compiled by the government, examine and approve through the legislativeauthority which embodies the public policy and indicates orientation and scope ofgovernment activities. With the improvement of social civilization and the growth ofcitizen participation awareness, the call of budget transparency becomes much strongerby the social public."Budget law" to modify the draft not only put forward the principleof “stand open and transparent budget system”, but also supplement the specific detailedrequirements about the budget transparency. Budget disclosure is contributes toguarantee citizens’ right, and promote harmonious society, which also enhance thegovernment performance and efficiency.This paper around the topic of financial budget disclosure, includes eight aspects: thefirst chapter is the introduction, which expounds the research background andsignificance of this article. The second chapter puts forward the budget the connotationof information disclosure, the related theoretical basis. The third chapter gives detailinformation about necessity, inevitability and feasibility of financial budget disclosure.The fourth chapter studies the present situation of the financial budget disclosure andbriefly expounded the course of the financial budget disclosure of our country andachievements through the process of promotion. Chapter five and chapter six, basic onthe financial budget legislation, compilation, examination and approval, execution andaudit, analysis were made on the main problems and reasons of government financialbudget disclosure. Chapter seven introduces the developed countries government budgetpublic experience and enlightenment to our country. Then give out the countermeasureand suggestion on promoting budget information disclosure, several aspects should bemade change and modify: change government management idea：the transformation ofgovernment management concept, the comprehensive construction of service typegovernment. Speed up the construction of the management mechanism, improve therelevant provisions. Gradually participate in the construction of public budget model,and improve the enthusiasm of the public participation. Public budget system helpsto establish and improve the integrity of the budget system, so as to enhance thecredibility of our government.