| Government budget disclosure is the need of building a sunshine government,the core feature of finance,the concrete manifestation of citizens’ right to know,and the inherent requirement of government management.At present,the publicity of government budget has become a hot spot to promote the reform of the political system,and also become an important breakthrough of the budget reform.In this paper,a new "budget law implementing regulations" as the research background,combining with the current requirements,such as budget system reform of government public budget concept,theoretical basis,based on historical process,in Heshan city government public budget work present situation,for example,through to the city in 2004,2015 and 2021,three years of analysis and study of government public budget.The following problems are found: first,the completeness and refinement of the public budget information need to be improved;Second,the channel of budget disclosure is single and the form is not novel enough;Third,the budget disclosure process is relatively simple,did not realize the whole process of disclosure;Fourth,the performance management mechanism of budget disclosure has not been really established.Through analysis,the reasons for the above problems are as follows: first,the government’s awareness of openness is weak,and the public’s awareness of participation is not strong;Second,the laws and regulations on budget disclosure are not sound;Third,the budgeting needs to be improved;Fourth,there is insufficient oversight over the release of budgets.Based on the analysis of the reasons for the above problems,the following improvement measures are proposed based on the excellent experience of some county-level government budget disclosure in China: First,to build a service-oriented government to enhance the awareness of budget disclosure;Second,improve the government budget disclosure system;Third,improve the public participation in the budget disclosure degree;Fourth,we will improve the internal and external oversight system for making government budgets public.It is hoped that the study of this paper can provide powerful reference for the further standardization,improvement and transparency of Heshan government budget disclosure,and also hope to provide reference for the reform of Heshan city’s financial budget management system. |
