Research On Pathway Ascension For Budget Transparency Of China Government

Since the nineteen eighties,especially The Regulations on Making Government Information Public implemented,Chinese government raised comprehensiveness and availability of budget information,completed budget report and audit report in public,and strengthened the power of NPC and public supervision by revising Budget Law.Our government has speeded up rapid development of fiscal and taxation legalization,strengthened fiscal policy of targeted and effective,enhanced seriousness and authority of the budget by making budget transparent.we can expect that it will contribute more in the deepening fiscal and taxation reforms.And yet,our government lacks support system on budget transparency,especially on "laws and regulations structure,NPC supervision and public engagement".We couldn't make great progress in budget transparency by disclosing only budget information.Take Open Budget Survey of IBP as an example,out of a possible 100,China got scores of 14,13,11,14 in 2008,2010,2012,2015 separately.Therefore,research on how to promote our Government Budget Transparency is an important theoretical and practical significance.This thesis consists of five sections:Chapter 1 states the background,the value of academic and practical,the research methods,the difficulties and innovations of this article mostly;Chapter 2 focuses on the concept of budget transparency and IBP index system of budget transparency,moreover budget country theory,principal-agent theory,soft budget constraint etc;The chapter 3 clarifies historical progress of Chinese government budget transparency,the internal and external evaluation results of it,the major problems and causes in it;In Chapter 4 introduces the successful methods and experiences of America,Japan and Britain for budget transparency system.These countries afford us lessons on distribution of budget rights,budget transparency outside supervision,and law system construction of budget transparency;The last chapter discusses the route choice of enhancement on Chinese government budget transparency.We can structure the supervisory system about it and establish robust legal system of it under the direction of modern government public budget ideas.