The Research On The Problems And Countermeasures Of Finance Budget And Final Accounts Disclosure

On May 1,2008,the Regulations of the People’s Republic of China on the Publicity of Government Information was officially implemented,marking the comprehensive establishment of institutionalized government affairs,including the financial budget and final accounts.Since then,the openness of financial budget and final accounts,as one of the core contents of government affairs,has been increasingly valued by governments at all levels.In 2012,10 municipal departments of City S in Jiangsu Province carried out the pilot work of budget disclosure,and took the lead in carrying out the pilot work of department final accounts disclosure in the province,which opened the prelude to the opening of budget and final accounts of municipal departments of City S.However,from the perspective of reality,with the further promotion of the reform of the fiscal and tax system,the issue of financial budget and final account disclosure has become increasingly prominent,which has brought new challenges to the budget and final account disclosure work of the municipal departments of City S.This paper mainly adopts three research methods:case analysis,comparative research and interview,and selects the municipal departments of City S from 2018 to 2021 as the research object.By consulting the public data of budget and final accounts of municipal departments in City S and combining with interviews with relevant personnel,the current situation of budget and final accounts disclosure of municipal departments in City S is summarized.By consulting the current relevant laws,regulations and policy documents,summarize the current requirements of governments at all levels on the subject,content,carrier,time and other aspects of publicity,and then compare and find out the gap between the municipal departments of City S in the above aspects.The study found that the openness of the budget and final accounts of the municipal departments of City S is not complete and detailed,the content of the disclosure is not readable,the form of the disclosure is not standardized,and the social dissemination and attention are not high.The main reasons are as follows:Firstly,the legal foundation is weak;Secondly,the sense of responsibility of government departments and the public is weak;Thirdly,the government’s investment in resources is insufficient;Fourthly,the supervision mechanism has not fully played its role.To this end,the feasible countermeasures are as follows:Firstly,improve the system guarantee of openness;Secondly,improve the role of internal and external supervision in the disclosure of budget and final accounts;Thirdly,improve the public participation mechanism;Fourthly,strengthen the construction of open platform for budget and final accounts.