Xi’an Q District Government Budget Disclosure Study

At present,China’s fiscal revenue is increasing while its fiscal expenditure is also growing continuously,and the government’s financial information is widely concerned by the public,and the disclosure of the budget and accounts has become one of the top priorities of China’s government information disclosure.The disclosure of government budgets and accounts is an important step for governments at all levels to implement the supervision law of the Standing Committee of the National People’s Congress and the State Council to comprehensively promote administration in accordance with the law,as well as an important step to promote the disclosure of government information.The essence of this is to make the operation of government power open to the public,so that government power can operate under the sunlight,in order to facilitate public supervision of government actions and prevent the abuse of power.However,at the same time,we should also see that there are still some shortcomings in the management of the open budget of the grassroots government in China,which seriously affects the effective performance of government functions and hinders the positive role of financial resources in protecting the rights and interests of citizens.How to reasonably allocate financial resources,make full use of public resources,and promote the gradual optimisation of the government budget disclosure system will lead to a new situation,new challenges and new issues for grassroots governments.Based on the theory of administrative right to know and the theory of transparent government in public management,this paper studies the public information of the budget and accounts of District Q of Xi’an in the past five years.It analyses the actual situation of government budget and accounts disclosure in District Q in recent years and finds that there are problems in the process of government budget and accounts disclosure in District Q,such as a single way of disclosure,insufficient depth of public content,poor public readability of the disclosure angle and incoherent disclosure links.In-depth discussion of these problems led to the conclusion that the causes of the problems were mainly weak local supporting regulations,weak awareness of the main responsibility,limited professional quality of financial personnel,inconsistent budgeting links and policy formulation,and inadequate monitoring mechanisms for budget and account disclosure.In order to make the budget and account disclosure of grassroots governments more transparent and promote the continuous promotion of their budget and account disclosure work,it is necessary to improve the relevant supporting laws and regulations,enhance the awareness of the responsibility of the main body of disclosure,improve the quality of budget and account disclosure,strengthen the supervision of budget and account disclosure,and innovate the interactive mode of publicity and guidance to improve and optimize.Through continuous improvement of the level of government budget disclosure,the social influence of government budget disclosure in Q district of Xi’an can be increased,so that financial funds can be maximised in the grassroots government.