Research On Modification Of Budget Law

"Budget law" is an important law of the economic lawdepartment.The current "budget law" is the first budget lawpassed by the eighth session of the National People’s Congressfor the second time in March22,1994. from July6,2012, thedraft of the budget law amendment (draft) draft is publishedfor advice from the society. China’s economic systemtransferred from planned economy to market economy stage, thepublic finance system is gradually established, the functionsof fiscal transferred from the planed public distributiontransformation to provide public goods and public services,general formulation of past budget can no longer meet the needsof the current administrative work, the background of thecurrent budgeting is very different from the beginning of"budget law" so it is imperative to develop in line with thebudget system in today’s financial system.Along with economic growth, fiscal revenue increased year by year, the budget system also became one of the economic lawssystems which can not be ignored. Budgeting work is the practicework of the government departments,There is strong operationin the actual operation, and it is the government’s annualfiscal revenue and expenditure plan work. It plays themacroscopic guidance role in balancing the governmentfinancial resources between different areas and coordinatingthe level of regional social and public service. However, someproblems are increasingly prominent in the work of thegovernment. In the beginning of the next year the budget ofspending is high, for example, by the end of the year, assaultto spend money to complete the purpose of expenses, off-budgetfunds can not be supervised therefore huge loss f state-ownedassets, and so on. These phenomena reflect the imperfectgovernment budget work. At the beginning the lack ofrationality basis of the compilation of draft budgets, whichis the reason that the unscientific administrative behaviorfrom the end of the final draft budget corresponding to the beginning of the final draft budget. under the situation ofnon-budgetary funds can not be responsible without supervision,the easier the phenomenon of wasteful is. Therefore, in thewhole process of budget, every link should not be ignored, everylink is related to the budget work results.Chapter one, the basic theory and the necessity of revisionof budget law are introduced, firstly states the necessity ofthe "budget law" revise: is to establish the needs of the publicfinances. From the perspective of the government’sadministrative function and form a complete set of thefinancial system of unified,which is conducive to theestablishment of public financial system and to guarantee theneed of democratic politics, reflect the the law of the people’sdemocratic rights in the department law; meet the need ofpromoting legalization. From the perspective of the departmentof legislation,which has pushed the process of the rule of law.Then discusses the basic thinking of "budget law" revise:modified the suitable range; the “elastic”reflect the work of budget shall be embodied in the middle of the rigid law;Modifications should pay attention to the system design problem,including public budget system, financial management system,transfer payment system and Treasury concentration paymentsystem, etc; chapter two, analysis the current problems thatexist in the "budget law": budgeting is too general, the rangeof partitioning budgetary revenues and expenditures is notscientific, budget items compiled are not detailed; Lack ofbudgeting legal basis, including the method of the budgetaccounting does not establish, budget income growth speed isnot clear, the annual budget is not perfect, the budgeting timeis short, the legal spending is not standard; The imperfectionof the budget process, budget approval and examination becomea mere formality, budget adjustment is not rigorous, publicbudget has no legal basis; Among the budget supervision, budgetUSES for tracking does not reach the designated position,budget supervision mechanism is imperfect, budget supervisionis insufficient; Budget problems such as the imperfection of the legal responsibility. Chapter three," under the conditionof the current "budget law porous, the establishment andperfection of the corresponding advice is given: Standardizebudget, including dividing the scope of budgetary revenues andexpenditures scientific, set budget account,revise theambiguous provisions of budgeting, modify the basis ofbudget,establish accounting methods, clear budget incomegrowth speed regulation,complete the annual budget planningproblem, extend the budgeting time, properly solve the problemof legal suitability of spending; complete budget process work,the essence for budget approval and review should belegalize,complete the budget adjustment process, budget ispublic legalize and open; complete the budget supervision,track the use of budget, perfecting the budget supervisionmechanism, strengthen the budget supervision; complete thebudget legal liability, etc.The changes of "Budget law" are a gradually perfect process.Forming the legislation and overturn the provision in practice step by step which does not apply in the current system, thengradually perfecting the law gradually. To achieve the budgetunder the law and democracy, the belief of promote the integrityof budgeting shall be uphold in budget revision work.