A Study Of Improvement Of The Legal System Of Budget Openness In China

Budget openness is of great importance in Budget law,other relevant laws and regulations,beyond all doubt.can be said that the Budget openness is the core part of public finance in China,whether the budget result,or the budget process of the public,should be the proper meaning of public budget.Budget openness is an important guarantee to build a sunshine government and to realize citizens’ right to know.in the whole world view The government budget in all countries in planning,execution,supervision and disclosure related provisions are different,although our country in the top economic field in the world,but the Chinese government fiscal transparency from the international financial transparency standards also far,even far below the average level.Facing this situation,it is very important to improve our existing budget disclosure legal system.Before 2011,China has been out of budget funds,divorced from the government and the masses of the people’s constraints and control.With the continuous development of China’s political economy,and the awakening of people’s sense of ownership,the significance of budget disclosure has finally been discovered.Finally,in recent years,with the newly revised Budget law formally promulgated in January 1,2015,China has established a legal system of public budget,the budget public attention for the first time up to a hitherto unknown height.Also provide a solid legal basis and the basis for establishing the open system of China’s budget.But China’s study on public budget system is still in the preliminary stage of development,on the legal norms of budget disclosure is not complete,the budget disclosure of government information in our country is still not high.And for a long time,China’s budget funds outside the two track parallel The disadvantages of legacy mode still exists,the budget system development difficult.Since the beginning of twenty-first Century,China has been holding the full aperture budget reform banner,the country’s budget reform budget as the key as one falls,another rises,has also been a concern by people of the masses,but in the aspect of legal system but there has been short in restricting China’s government to develop the budget.So the author through this paper studies the problems and deficiencies in the existing budget,hope to improve China’s system of public budget as much as I can.This text is divided into five parts:the first part is introduction.The second part is an overview of budget disclosure legal system,described by the concept of budget and public budgets,which constitute the theoretical basis and the current legislative part,the concept of the concept of the budget and the budget for the emphasis on the theoretical basis of the analysis of the budget system the budget involves combing the existing legal norms.The third part,mainly introduces the relevant practice on public budgets in developed countries of Britain,the United States and Japan experience in public budget law system,from the public budget,public budget,analyze the multiple perspectives of budget openness learn the way,conducive to the effective experience of China’s public budget development,provide a valuable reference for the specific suggestions after the budget;the fourth part,from the budget The preparation of public budget,public budget,the existing public supervision of four small parts in our country analyzes the problems in the current situation,although the current budget system on the surface is the law,and the law,administrative regulations,departmental regulations,local regulations have the stipulation,but careful analysis will find that these Provisions there is quite a lot of unreasonable,legal norms and normative documents have different level of effectiveness is very fragmented,some are lack of consideration of system,which leads to many problems in the practice of our budget disclosure,which highlights the problems including the budget level subjects is not careful,the public budget expenditure is unknown,budget supervision the public lack.So should be based on China’s practice,causes and adverse consequences analysis problems.The last fifth parts,the third part put forward about before The problem,combing the relevant legal norms and various theories,and summarized and concluded that the integration of this point of view,the emphasis on public budget proposals,make it towards a more conducive to China’s budget reform,more conducive to the norms of our budget system in the direction of development,and the legal provisions of the law provision is vague and controversial and put forward its own views,perfecting Budget law,Government Information Disclosure Ordinance and other laws and regulations,make the budget system more in line with the requirements of socialist market economic system.