Research On Government Budget Transparency In China

In recent years, the Party Central Committee and the State Council have attached great importance to the government budget and final accounts information transparent. In order to make work clearly and orderly, transparent government budget has make a series of government budgets and final accounts. The nature of government budget transparency is the transparent government behavior. Improving the transparency of the government budget is the need of construction of sunny and responsible government. Is the foundation of the citizens right to know, participate, and supervise; Is the origin of administration according to law, curb corruption. How can the government budget transparency do better? It is necessary to grope continuously for both in theories and practice. Based on the current reality, analysis the current problems in our country. The foreign experience gives some Suggestions to promote our government budget transparency.Firstly, combined with the IBO index score international budget project organization, selected some high score countries as reference. It is a transparent government budget information of the whole process. The four aspects of budget preparation are review, implementation of final accounts and the audit of the whole process of transparent. And our country just transparent the part of the implementation and final accounts, far from the international requirements, the people did not participate in the budget preparation, review these two stages. And draws a conclusion that China should from several aspects to reference in our country is a useful and consistent with the facts of the countries experience, in the preparation stage of the budget. In the preparation stage of the budget should be refined to specific "target" level subjects for each project; In the review stage, citizens can participate in the deliberation and puts forward related problems; In the implementation of final stage, to follow up report, monthly report, quarterly report, annual report; In the review stage, audit institutions should be independent of the government audit.Secondly, the central government of China, Beijing City Hall, Fujian provincial government, Hunan provincial government and Ningxia Autonomous the provincial government at and below the provincial level as an example, to understand the current status of our government budget transparency. Understanding at present our government budget transparency degree, high degree of transparency of local government is transparent public finance budget, government fund budget, state-owned capital management budget and final accounts, and for four of the budget of social insurance fund budget and final accounts never transparent. And public concern three funds, transfer payments, government debt content and degree of transparency is very poor, and combined with the actual situation in our country to analyze the reasons, China should implement the new budget law; improve the supervision mechanism; enhance the scientific nature of the budget and final accounts of the preparation; the main thing is to promote the transparency of the city and county government budgets and final accounts.In summary, Our government budget transparency is still in the initial stage. There is a great distance compared with the international requirements. We should learn from the international advanced experience of budget transparency and the actuality of our country, to improve our government budget transparency.