The Improvements Of Budget Legal System In Our Country Under The Principle Of Budget Democracy

Budget is not only a plan of government’s financial revenue and expenditure, but also counterbalancing the right and a way to achieve that the public can control and supervise the government’s financial revenue and expenditure. Budget system is the foundation and the core of modern national financial system, and the barometer of the process of democracy for a country. Budget legal system is the key component of democratic politics for a country, witnessing the process of national democratic improvements. Budget itself is just a democratic political procedure, aiming at pursuing the value of democracy and the rule of law. The principle of budget democracy is not only one of the fundamental principles of budget law, but also the first and core principle and the foundation of other principles of budget law, having a guiding meaning on various steps such as budget formation, examining and approving, and implementing. As the evolution of public finance theory and budget democratic concept in the world, both capitalist developed countries and developing countries are exploring positively so as to better accomplish the route and system of budget democracy.With the development of democracy and the rule of law, and the establishment of public finance system, the weaknesses of Budget Law in our country expose completely, and the modification of Budget Law has been already included in the legislation plan. From the Amendment of the Budget Act of the People’s Republic of China (Second Draft Reading), although it has progressive significance on the aspects of emphasizing budgeting to the public and the adjustments of standard budget, it has a gap from the expectation of academic circle. The establishment of budget legal system is a huge system project, involving many aspects. In the ten years recently, the budget reform of our government mainly concentrates on the technical level, such as zero-base budget reform, government procurement reform and the treasury centralized payment reform. These reforms have some positive effects on perfecting budget system in our country. However, budget system in our country recently still has a series of problems, making the consequence that the effects and functions of budgeting on the aspects of regulating and controlling the government revenue and expenditure in behaviour cannot play a role. Domestic academic circle has less complete system research on the budget democratic principles and budget legal system in our country. Some scholars hope that it will have functions as a reference on the modifications of budget law and budget system reform in our country, according to the research of foreign relevant budget concept and system. But they are not meticulous on discussing how to blend reasonable parts of foreign budget system in budget reform in our country, leading to the consequence that the operability of articles is not strong. The research of some scholars just stays in the theoretical level, does not combine with the situation of our country and has low reference value. Furthermore, the whole budget legal system is an integral whole. To solve the existing problems of budget legal system in our country, we must hold as a whole, and each steps need to be cooperated together. Therefore, the research in this article has some theoretical and real meanings.As considered from the author, implementing the principle of budget democracy is the key to solve many problems of budget practices in our country. Currently, it is obvious that it is insufficient for the democracy of public budget in our country. To solve this problem, the first thing we have to do is explicit the connotation and specific requirements of budget democracy. Then under the concept of budget democracy, we should analyse the reasons from the existing problems in the whole budget process of formation, examining and approving, implementing and supervising of budget and further reform them in order to propel budget democracy and achieve the positive interaction between power and society.This article will discuss the budget legal system in our country under the views of principles of budget democracy from three aspects. The first part is called’The analysis for the basic theories of principles of budget democracy’. This part is mainly to introduce the process of establishing the principles of budget democracy, sort the specific requirements of these principles, and summarize the connotation of principles of budget democracy. The necessity for establishing principles of budget democracy will also be expounded, according to the analysis of theoretical basis for principles of budget democracy. Apart from this, combining with the realistic background of the reformation of the budget system in our country, the meaning of establishing principles of budget democracy will be explained. The second part is called’The existing problems of budget legal system in our country under the principles of budget democracy and the reasons’. In this part, combining with the specific requirements of principles of budget democracy, the existing specific problems of budget legal system in our country, which is reflected in these aspects:low integrity of the budget, low public participation, the trumpery of budget functions in the People’s Congress, ineffective budget supervision and unreasonable budget system, is discussed and further explained the reasons why these phenomenon happen. Lastly, the third part is called’The recommendations for the improvements of budget legal system in our country under the principles of budget democracy’. According to the introduction of advanced methods from domestic and overseas,,combine with the reality of our country, and offer all kinds of specific advices that perfect budget legal system in our country under the principles of budget democracy, including some measures such as making improvements and revision for the relevant laws, and establishing the system of public budgeting and participatory budgeting.