The Study Of Budget Adjustment System

On the Twelfth National People’s Congress Tenth Meeting of the Standing Committee, August 31,2014, the decision of the standing committee of the National People’s Congress on amending budget law was revised, and the revised "budget law" came into effect from January 1,2015.The provisions of budget adjustment in the budget law amendment increased from 6 to 7. The article 67 change the definition of budget adjustment, the article 69 rules the trial procedures of budget adjustment in detail. However, if the budget adjustment system need to opera normally and effectively. Based on the existing legal, it is unable to respond to the inevitable problems in the practice, such as the subject and cause of budget adjustment, the methods and procedures of budget adjustment, the supervision of the budget adjustments and so on. If these problems can not be settled, it will restrict the function of system. In this paper, constructing the budget adjustment system would be the topic and theme, which would raise theoretical explanations and discussions to some important content in the system, and analysis the practical problems of budget adjustment system and try to put forward solutions. The paper states from the following aspects:The first part is the general overview of the budget adjustment system. This part focuses on the definition and characteristics of budget and budget adjustments, and discusses the development course of our country’s system of budget adjustment.The second part is to analysis the present situation and the existing problems in budget adjustment system. This part mainly studies the subject, cause, procedures, methods, supervision of five aspects in the budget adjustment. Combined with the budget law adjustment, interpreting the budget adjustment system by law and analysis the legal oversight in the budget adjustment system.The third part is the investigation to the budget adjustment system in United States. For the budget adjustment system in United States, the article introduces the cause, methods and process of budget adjustment. For the budget adjustment system in Chinese Taiwan, the source of budget adjustment in law, the flow of budget funds, the addition of the budget funds and Chinese Taiwan special budget system are focused on. Finally summarizes the advantages and disadvantages of the budget adjustment system in United States and Chinese Taiwan, explore the significance of the budget adjustment system in our country.The fourth part is about the improvement of the budget adjustment system. This part expounds the four aspects of perfecting our country’s budget adjustment system, including the legal regulating of the budget adjustment system, clear the budget adjustment and improve the budget methods, perfecting the budget adjustment procedures and perfecting the supervision mechanism of budget adjustment.