Research On The Open System Of China's Fiscal Budget

Ever since the "state,appear,no matter in what form or social ideology,the finance of a country is always a top priority of the country’s political economy,and the budget as a national program of the fiscal position has an indispensable,just as the "jewel in the crown." All the economic and governance activities within a financial year,and tens of thousands of tax revenue and expenditure,have been "pre" written on the draft.As citizens "taxpayer" awakening and continuously push forward the reform of China’s socialist market economic system,more and more people begin to pay attention to a draft budget that hope with relevant information publicly,their will can be reflected in the draft financial budget.But more than just a public budget public revenue results,while making the process more open,only the budget overall,the whole public,to be able to allow the public to participate in a real government budget decisions,and then run the supervision of government power.Reform and reform of the financial areas of the budget is not just,it is the reform of the political system,and budget information public as the vanguard budget reform,then have a very important role.Budget open hand is the legal obligation of government,on the other hand is the legal rights of citizens.Require public budget is the legitimate aspirations of the people to exercise their right,an important tool for people to supervise the government,but also the government building "responsible government and transparent government" reflects the specific practice.Currently,the transparency of the budget information is still very low,the theoretical study was not thorough enough public budget,budget legislation is far from perfect public.As the nation’s basic law of "constitution" and specifically regulate the activity budget "Budget Law" none of the specific content of the budget detailed disclosure requirements.Although since 1999,China set off a nationwide full-bore government budget management reform and openness campaign budget,but always lack of adequate theoretical basis and legal support,which will generate a lot of negative impact on the future path of the public budget.Addition to this introduction,conclusion,the text is divided into four divisions:the first part is to discuss the nature of the political pre-Jiu and budget accounts open,characterized by the concept and classification of the budget to start,and then summarize the basic nature of the budget and discuss concepts and theoretical basis for the budget public.Upon completion of the basic theoretical analysis,the article into the second part of the legislative and operational status quo budget open legal system,respectively,discussed the results of our construction budget public legal system and the reality of the lack of running.The third part of the article,namely,through the example of the problems reflected in the government budget to find our open implementation of the pilot practice gain and loss,experience with the legal system construction of public budgets outside the advanced countries.The fourth part of the article,the author describes the budget proposal for the improvement of the legal system.The first level is to improve the legal level,the budget focuses on legal and government information disclosure sound legal advice;the second is to improve the level of specific systems,focuses on the subject and budget oversight and public relief.