Research On The Reform Of China’s Legal System Of Budget With The View Of Rigidity

It has passed nearly20years after the enactment of "Budget Law in PRC" in1994that regulates the legal system of budget. The amendment of this law has been concerned by scholars for a long time and ultimately it has come to the routine because it increasingly cannot conform to the requirement of public finance and the rule of law in macroeconomic control in recent years. Scholars and public were appealed to this question when "The Draft of Budget Law" was open in July,2012. Under this background, questions bellow should be the core of scholars in finance law:How to amend the budget law which has not changed for nearly20years? How to regulate a healthy legal system of budget which conforms to the requirement of current economic development? Will "The Draft of Budget Law" comply with this kind of requirement in reality? Etc. This essay will conduct research on these questions.Four chapters constitute this essay. The first chapter talks about the basic questions of legal system of budget such as the concept and the category of budget, the concept and legal features of budget law, the basic view imposed on the reform of budget law. The rigidity of budget, the fundamental vision in reform of budget law, is the core question of this chapter. Beginning with the second chapter, this essay will conduct a dense research on three parts of legal system of budget, including drafting system, review system and execution system. The second chapter talks about the current defects and reform strategy of drafting system of budget, including the drafting method, content and procedure. The third chapter talks about the current defects and reform strategy of review system of budget, which includes the power of review and amendment. The fourth chapter talks about the current defects and reform strategy of execution system of budget, and the budget of execution, the adjustment and the scrutiny of budget are included. Rigidity of budget is the ubiquitous view used in these three chapters. And the relative regulations of "The Draft of Budget Law" are mentioned in each part in order to research the breakthrough and defects.The entire analyses of this essay is with the objective of a systematic research on the current defects and the reform strategy of legal system of budget, and the academic questions on the amendment of budget law and defect still existed in the draft will be conducted because of that. This essay certainly has many defective aspects because my scarcity in vision and capacity. Therefore, I hope readers can conduct more research on this and enlighten me.