A Research On The Legal System Of Disclosure Of Our Budget

Legal system on budget disclosure is very important to our construction of socialist rules, which reflect the essential requirements of the public finance, involving the rights of citizens about the government budget information and the construction of a responsible government. It is consisted of purview, procedure and responsibility. The effective implementation of the budget disclosure legal system reflects the legalization, not only promoting democracy and scientific of government budget activities, but also convenient for us to evaluate the performance of government responsibilities.Compare with the west, which has a better budget disclosure legal system, we are still at the initial stage. As we are short of legal rules on budget disclosure, authorities frequently make public know a part of the government budget, which take advantage of legal loophole in practice. In view of these, this paper takes the rule of law financial and democratic budget principle as the view and analyzes the basic theory of our legal system on budget disclosure in the hope of exploring problems that exist during the operation and improving our legal system on budget disclosure via proposing feasible suggestions.Therefore, this paper is divided into three parts. In the first part, basic theories of budget disclosure legal system is discussed in detail, via introducing the clarity and characteristics of budget disclosure. It is an activity revealing documents and materials to the public, which formed through legal procedures with the characteristics of authenticity, timeliness, comprehensiveness, understandability, participation and procedural. At the same time, civil rights, administrative power of control and responsible government theory, public finance theory and the principal-agent theory from four aspects of basic theory are introduced to point out the value of budget disclosure in realization of people’s sovereignty, promoting the construction the government finances of law and improving the government’s credibility. The second part analyzes the status of budget disclosure legal system of China and points out serious issues in current budget disclosure legal system, such as the flawed legal system and supervision mechanism, the extensive content, limited modes, irrational distribution of time. Therefore, the legal system is not perfect, which means laws and regulations of budget disclosure system are not systematic and potency rank is low; Extensive content means that there is lack of depth and breadth, strong selectivity, poor intelligibility and data conflict; single types of mode in budget disclosure. Meanwhile irrational distribution of time are directed against issues which have low availability in the use of network and mobile terminal in budget disclosure, and the judgment that subjects are not active is based on the fact that our government has not yet formed a concept of modern budge disclosure, and their response degree of budge disclosure is not high; the supervision mechanism is not perfect, including that the people’s Congress supervision is weak and public will of supervision is not strong; budget surplus revenue management system and budgeting system are not sound resulting in imperfect system of budge disclosure. Based on the comprehensive elaboration of problems in our budget disclosure, combined with China’s specific national conditions, these causes of these problems lie in three aspects. The first one is that the traditional "official standard" system causes the budget disclosure work dominated by the government who worry too much; the second is that the concept of democratic of citizen is not strong and the level of participation is not high; the third is that the financial technology system is not perfect, including dual budget system, financial revenue and expenditure classification system as well as e-government system is not perfect. In the third part, the author in view of the existing problems in the process of budget disclosure, puts forward several concrete suggestions, which mainly includes six aspects:one is to lay a solid foundation for the budget disclosure, including improving the legal system of budget and the democratic consciousness of government and the citizen, making clear of main subjects of budget disclosure; The second is to improve the implementation level of budget disclosure, including to expand the breadth and depth of budget disclosure, to make it public the whole process of budget, to improve the budget understandability, to handle the exception of budget information disclosure correctly, and to set up data communication mechanism between different functional departments; The third is to improve methods and time distribution of budget disclosure, including the following aspects:public participation, application for publication and the rational allocation of budget disclosure time; The fourth is to establish a sound supervision mechanism of budget disclosure, including to carry out the implementation of participatory budget, to strengthen social supervision mechanism, to improve internal supervision mechanism of administrative system, to perfect supervision mechanism of the National People’s Congress on the budget and to strengthen the audit supervision; The fifth is to perfect the relief way of budget disclosure, including administrative remedy and judicial remedy; the sixth is to promote the reform of matching system of budge disclosure, including the reform of budgeting method and the budget surplus revenue management, the reform of government revenue as well as expenditure classification system to promote the sustainable development of GFMIS.