| With the advancement of socialist democratic political process and the implementation of the rule of law strategy,citizens’ awareness of political participation has been significantly enhanced,and the public’s expectation for budget disclosure is increasingly strong.Promoting budget disclosure is of great significance for guaranteeing citizens’ rights,building a harmonious society and improving the operation efficiency of the government.Financial budget openness is the only way to deepen financial budget management,but also the inevitable requirement of modernization of national governance system and governance capacity.Only by constantly strengthening the disclosure of budget information and allowing the masses to participate in it,can we ensure the masses’ right to know,help the people supervise the government to spend every penny in a reasonable place,ensure the actual benefits of funds,and reduce the occurrence of corruption.By means of interview and questionnaire,such as too professional disclosure content,imperfect disclosure form and imperfect disclosure mechanism.The reasons mainly include the government’s awareness of openness and public participation need to be improved,the budget open supervision and assessment system has not been established,and the contents and methods of openness need to be improved.Based on the successful experience of financial budget disclosure in other regions in China,this paper puts forward suggestions on promoting financial budget disclosure in D region,mainly including improving the legal system of budget disclosure,improving the accountability mechanism of government financial budget disclosure,promoting the legal construction of participatory budget,and establishing a sound budget supervision system.at the same time,the research conclusions can also provide reference for the district-level financial budget disclosure work. |