Research On Budget Democratic Principles

Budget democratic principles, refers to a country’s budget establishment, approval, implementation and final accounts of the whole process should follow the will of the people and in accordance with democratic procedures, and accept people and their representative institutions of democratic supervision. In modern tax state, a process that often show the legislature proposed budget report of the executive branch have approval rights and supervision. Budget democratic principles not only is the important principle of budget law, is also the basis of other principles of budget law. The implementation of the budget democratic principles is of great significance to keep budget scientific and reasonable. Meanwhile, it can achieve an effective control of governments’financial revenue and expenditure.In view of this, the paper based on the research of the budget system and budget democratic principles, in reference to foreign advanced system on the basis of hope by expanding public participation, strengthening government budget control, establishing the system of budget information disclosure, and correcting the measures that how the National People’s Congress examine and approve the budget, further perfect the budget law system in our country.This article is divided into five parts:The first part, the establishment of democratic principles of budget process and content analysis is the starting point of this article. It’s very important to know the historical evolution of the principle if you want to study it, on the basis of this to a better understanding of connotation. Budget is the core of modern constitutional government fiscal system, the values of democracy and the rule of law is closely linked from the first day of its production. This part first introduce the principle of "no representative shall not pay" and explain the formation of the modern budget system, then how democratic principles established. Above all, analyzes the forming background of budget democratic principles. Then, the article has analyzed the connotation of budget democratic principles, the concrete can be shown as:the democratic way of budget preparation, budget approval, budget implementation and budget supervision.The second part, this paper expounds the value orientation and function of budget democratic principles. Modern tax countries cause a complete reversal of the usual subjects to national survival mode, it offers an "equal dialogue" between representative institutions and countries. The budgetary democracy requires that the budgetary behavior of governments shall be under the civic supervision. The public shall have ways to restrain the government behavior. It helps to promote the development of the rule of law and to limit the excessive power of the government or leaders as well. The value orientation and function of budget democratic principles has something in common. It is because of budget democratic principles reflect the autonomy, equality, the rule of law, the value of that implement the budget democratic principles can help people realize that they are masters of the country, it also helps to limit government taxation power, to maintain public interest, to realize the public liability.The third part, the paper introduces how the budget democratic principles work in the legal system of British and America. The modern budget system produced in the UK, is the result of the political struggle between the feudal aristocracy represented by the monarch and the parliament as representative’s emerging bourgeoisie after hundreds of years. To carry out budget democratic principles in the UK budget legal system, can not solely rely on the written law, it also need the democratization inside parliament, the provisions of the relevant legal documents for government financial power and current parliamentary approval and supervision of the government budget multi-dimensional integration of comprehensive embodiment. In the United States, at the beginning of its founding, the constitution gave an clear division of government’s financial behavior responsibility between administration department and legislature. The congress elected by citizens has the right to approve and supervise the budget. Then the congress approved the Budget and Accounting Act, the Congressional Budget Act and other legal documents, with the help of other related departments, the budget democratic principles have been carried out well in the country’s legal system.The fourth part, is about the problems and causes in carrying out the budget democratic principles in the budget law of China. The main problems are lack of budget information disclosure and citizens’participation. Otherwise, government budgetary control is weak, the way National People’s Congress examine and approve the budget need to be improve. The root cause of those problems lies in the system. t can be expressed as budget democratic principle has not been established in the constitution, the budget legislation idea dislocation and the design of the budget system reflect government demand too much.The fifth part, this paper expounds the budget democratic principles in our country to implement the reform direction of budget law. Under the current political system in our country, only from the point of view of the modification of budget law, the implementation of the budget democratic principles can from the following several aspects:first, to improve the budget system of information disclosure. This is the basic prerequisite for budget democracy. Second, must strengthen the government budgetary control mechanism. Administration departments have too much privilege has been the ills of budget in our country, strengthening the control of government budgets mechanism helps to promote the reform of budget democracy. What’s more, to adjust the way National People’s Congress examine and approve the budget supervision system. Budget democratic principles is the nature of the legislature financial activities to the administrative organs have supervision and restriction of power. National People’s Congress as the budget examination and approval authorities in the implementation of the budget democracy has a pivotal position, correction of NPC budget approval system is to implement the budget in our country democracy principle is the most important path selection. Finally, to construct the mechanism of citizen participation in budget. Only rich budget participation main body, can make the connotation of democratic budget implementation.