The Research On Budget Law

March 1994 22 NPC passed the budget law of the People's Republic of China, from the revenue side initially established a central and local the distribution relationship between the, this is China first budget management in the basic law. Budget formulation promoted our budget management level of development, but with the objective environment changes, the existing budget act has increasingly don't adapt our economic situation, in practice, show many shortcomings and the insufficiency.This paper, from the perspective of public finance in the essence of public finance, philosophy, on the basis of the analysis of the current budget law exists in public finance spirit symbol, the paper analyzes the budget to modify and improve the preliminary conception -- except the introduction, endnotes and afterword forty part outside.The first part, the basic theory of public finance and theoretical analysis. This chapter of public finance theory from the analysis of public finance theory, the generation and development in our country are reviewed, expounds the essence and the concept of public finance. And the budget for the current reflected in plain public finance spirit are summarized.The second part, our current budget analysis. This chapter sure current budget act positive effects on the basis of existing among them, the conformity with the spirit of public finance is analyzed. This paper argues that the current budget does not conform to the existing in the internal requirement of public finance problems have the following: first, the budget system and procedures incomplete, lack of public supervision compiling process. Second, budgeting for lack of control, income of budget the provisions of the department budgeting is not clear, lead to prepare unit in accordance with the rules. The lack of Third, budget implementation and adjustment of the existing problems, in China's current budget program, the budget implementation, not strong rigidity, and append frequently funds no specific provisions. Fourth, the budget, examination and approval no specific provision, budget lack of binding, National People's Congress and function of finance appear confusing, finance, and budget contradictory between units, NPC is difficult to budget efficiently audits. Fifth, budget allocation and use policy unknown, hard to ensure public expenditure and direction. The third part, the necessity of the reform of the budget, principles and objectives. Through the budget act modified necessity and, budget act revision process should follow the principles and reach the goal of analysis, the proposed budget for China to modify the idea of principle. First, the necessity of the reform of the budget: change and improve the budget law that is the inherent requirement of the public financial system, but also shall adhere to finance, completes the public budget management, only through the important guarantee of the level of budget reform and perfect, can achieve the budget management system reform. Second, the principle of budget reform in accordance with the principle of: (1); financial management (2) public spending direction principle; (3) budget openness. Third, the budget law reform goal; Budget act as financial law in the law, the core status in the reform process of constructing public finance will inevitably and unified, ensure budget framework, democracy, public legal.Fourth part, under the principle of public finance the budget law reform. How to insist on public finance corresponding based on idea of budget reform, put forward its own proposals. First, clear budget right, further divided congress, government, financial department, budget powers between units. Second, revised and perfected in accordance with the budget law system, for budgeting system financial: examination and approval system and to implement system, respectively, modified and perfected, enhance the rigid system. Third, to perfect the department budget system, through the legal provisions of financial capital expenditures promotion efficiency. Fourth, ensure the integrity of the budget, will the government expenditures are integrated into all budget. Fifth, clear local government debt management principle, control local government debt, preventing financial risks scale.