Study On Quanzhou Government Budget Openness

Budget openness is to disclose the government’s financial revenue and expenditure to the public and accept social supervision,which is a manifestation of democratic financial management.The government’s funds are collect from people and should be spend on people,and the people must have the power to supervise the use of government funds.China is a socialist developing country with Chinese characteristics,which has always advocated the broad masses of people to participate in the governance activities of the country,and the open budget has further unblocked the channels of people’s participation in politics.In addition,the government will "expose" the expenditure bills,which can better restrict the government’s financial management activities and improve the efficiency of financial funds.Based on the theory of public finance and principal-agent theory,this paper studies the process of publicizing the budget of local government in China and the specific institutional regulations,and studies the status quo,effectiveness and problems of the budgetary disclosure of the Quanzhou government in combination with the actual work of the government budget.It proposes to make improvements for the budget of the Quanzhou Municipal Government,and also provides reference for the public work of other cities of the same type.The article first defines the concepts of government budget,budget disclosure,and citizen participation,and analyzes the theoretical basis of government budget disclosure.Then,the local government budget preparation process and budget disclosure specific regulations were studied.The government budget open website was downloaded and the current situation of Quanzhou government budget disclosure was analyzed.The article concludes that due to the imperfect legal system,limitations of technical means,and the establishment of supervision and evaluation mechanism,the Quanzhou government’s budget has the problem of disclosure process is not complete,the quality of the public content is low and the form is not standardized.This paper also studies the practice of budgetary disclosure in cities with high budget transparency at home and abroad,and has received some inspiration.In combination with the problems existing in the budget of Quanzhou government,it puts forward a series of suggestions,including implementing the legal norms of budget disclosure.Corresponding normative documents;Improve the system of budget disclosure,refine and improve the budget disclosure content,and standardize the forms of budget disclosure;strengthen the external supervision of the people’s congress and audit on the budget disclosure;build a transparent budget by establishing the public’s sunshine financial awareness and promoting participatory budgeting.Expand the influence of budget disclosure.Hope that through research and analysis,to further improve the Quanzhou government budget disclosure suggestions.