An Empirical Study On The Legal System Of Government Budget

As the core of national financial activities,budget is an important means for the state to raise,distribute,manage and supervise financial funds and macro-control the economy and society.Budgeting is the annual planning activity of making budget revenue and expenditure.It is the basic procedure and initial work link of budget management,and plays an extremely important role in the whole budget management activities.The legal system of budgeting not only provides the basis for the effective development of budgeting,but also provides effective support for the construction of a modern budget state and the formation of a budget governance system compatible with the modernization of national governance.In August 2014,the revision of the budget law updated the legislative purpose,highlighted the nature of controlling power by the budget law,established the basic principles and main systems such as statutory budget,full caliber budget management,openness and transparency,and budget performance,and made a lot of reforms in the legal system of budgeting.However,with the in-depth development of market economy and the continuous improvement of government functions,the budget law has been reformed.With the reform,new problems in budgeting have begun to appear,such as the unscientific setting of budget subjects,the inability of budget subjects to respond to major political,economic and social practices,the weakness of participatory democratic supervision in the budgeting process,the lack of departments,the relief procedures for the amount of unit budget draft being arbitrarily reduced by the government budgeting departments at the same level,and the lack of budgeting links.The above problems will affect the scientificity,authenticity,integrity and accuracy of the budget preparation,and easily lead to rent-seeking corruption,waste,misappropriation or interception The hotbed of behavior.In view of the above problems in legislation and practice,this paper puts forward relevant suggestions from three aspects: improving the scientific degree of budgeting,building a perfect budget review and supervision system and implementing the legal responsibility system of budgeting.First of all,through the analysis of the causes of the low scientific degree of budgeting,this paper puts forward some suggestions on perfecting the legislation of budgeting,standardizing the procedures of budgeting and reforming the organization of budgeting.Secondly,through the review of the current situation of the budget preparation review and supervision system in the legal system level and the specific implementation level,the paper puts forward some suggestions to improve the budget preparation review and supervision system of the National People’s Congress,improve the budget preparation review and supervision execution of the financial department,and enhance the public democratic supervision participation in the budget preparation stage.Finally,through combing and thinking about the legislative status and implementation status of the legal responsibility of budgeting,this paper puts forward some suggestions to improve the relevant legislation,clarify the main body of the responsibility of budgeting and broaden the behavior types of the responsibility of budgeting.