A Study On The Public Budget Evaluation Of G City In Jiangxi Province Based On The Current Budget System

Based on the relevant policy texts of the budget system,this paper evaluates the budget disclosure of G Municipal Government in Jiangxi Province.As an important part of government information disclosure,budget disclosure is regulated by special laws,regulations and other texts.Whether the government strictly abides by these norms has become an important content to measure whether budget disclosure is reasonable or not.As the most basic supervision law of budget in our country,"Budget Law" not only draws a warning line for budget,but also provides system design and restriction norms for budget disclosure.With the "Budget Law" as the core,China has established an institutional and normative system,including various laws,regulations and rules,which clearly defines the content,format,time and other requirements of budget disclosure.It is not only the criterion that governments and departments at all levels must abide by when the budget is made public,but also the most basic guarantee for the people to enjoy their legitimate rights and interests.If governments at all levels do not abide by the rules and regulations in the process of opening the budget,the behavior of the government will be difficult to be restricted,the basic rights and interests of the people will not be protected,and the deep-seated requirements will be even more difficult to meet.By combing the requirements and system design of budget disclosure in all kinds of legal and policy texts on budget disclosure,this paper establishes an evaluation index system based on the current budget system to evaluate the municipal budget disclosure of G municipal government in Jiangxi Province.in order to find the root of the problem,and provide countermeasures and suggestions.This paper consists of six parts: the first part mainly explains the research background and significance,sorts out the research status at home and abroad,and expounds the research ideas and methods;The second part explains the concept and theoretical basis of budget disclosure;The third part is to build an index system based on the legal system of budget disclosure.By enumerating the existing laws and regulations that stipulate budget disclosure in China,the standard of requirements for budget disclosure is sorted out,and an evaluation index system based on the legal system of budget disclosure is established.The fourth part is the empirical examination of Gcity ’ s budget disclosure in Jiangxi province.The author takes G city ’ s budget disclosure as the object and the evaluation index system as the benchmark to evaluate G city’s budget disclosure.The fifth part summarizes the results of the evaluation and finds out the causes of the problems.In the sixth part,in view of the problems existing in G government budget disclosure,corresponding countermeasures and Suggestions are put forward,so as to promote G city and even Chinese governments at all levels to make budget disclosure better.