Research On Budget Supervision Of Public Emergencies

With the advent of a risk society,frequent public emergencies disrupt social stability.In order to quickly restore social order and minimize the losses caused by public emergencies to the people,China has given strong financial support in terms of financial security,and the budget,as an important part of fiscal expenditure,is self-evident in the position of administrative organs in responding to public emergencies.The "supervision" derived from the budget is an important means to restrain the abuse of budget power by administrative organs and curb the breeding of corruption,so budget supervision plays a decisive role in public emergencies.However,in view of the fact that China has not differentiated the budget supervision of public emergencies and the supervision of conventional budgets,it is difficult for the conventional legal system and supervision mechanism to match the unique demands of budget supervision of public emergencies,resulting in continuous impact and challenge of normal budget supervision.To this end,this paper takes "budget supervision" as the research object and takes the impact of budget supervision on the existing budget supervision system and mechanism of public emergencies as the starting point,discusses the current problems of budget supervision of public emergencies at the legislative and practical levels,and puts forward constructive countermeasures and suggestions for the problems.Public emergency and budget supervision is the logical starting point of public emergency budget supervision problems,therefore,this article first chapter starting from the definition of public emergency,clarify the concept and characteristics,proposes to determine the four elements of public emergency,and briefly explains the concept of supervision over the budget,make theoretical foundation for further discussion.In chapter two,on the basis of clarifying the normal budget supervision mechanism and combining with the characteristics of public emergencies,the special demands of budget supervision of public emergencies are summarized.The third chapter describes the budget supervision in the special background of public emergencies in the legislative and practical aspects of the problems,found that there are many problems in the system,supervision subjects and supervision procedures,and focuses on the analysis of the causes.The fourth chapter is mainly for countermeasures and suggestions,in view of the multi-party problems in the budget supervision of public emergencies,we should first clarify and unify the principles of budget supervision of public emergencies;Secondly,we should construct the legal concept of abnormal budget supervision and pay attention to the coordination of relevant legal systems.Then in terms of the main body of supervision,we should reasonably divide the strength of the main body of budget supervision,and use big data to form a multi-main body coordination and linkage supervision mechanism to better solve the problem of abnormal budget supervision;Finally,through enhancing the transparency of budget information and standardizing the budget accountability and complete budget supervision,we can better cooperate with the supervising body to implement budget supervision and give full play to the effectiveness of supervision.