Study On Budget Disclosure In The View Of Law

Budget regulate the state's fiscal revenue and expenditure,reflecting the country's future annual policy and important economic activities.Budget disclosuremeansthe whole process of budget should disclosed,implementation of performance budget for the specific content of the right,so the core budget is to regulate the operation of power,and put the financial revenue and expenditure activity under the supervision by the disclosure.Budget disclosure is not only a financial issue,but also a constitutional issue.The logic contains the inherent requirements of the concept ofthe rule of law,democracy and power control,which including the restrictions on state power and the protection of civil rights.The process of public finance is that government allocate public resources by the budget,and according to requirements of publicfinance in public and democratic,the budget process should be disclosed.Transparency isthe basic requirements of the construction of the service government,sunshine government and responsible government.Budget disclosure is of great significance in national governance,the protection of taxpayers' rights and the construction of the rule of law.As for our country's public budget,the academic circles have done a lot of research and the central and local governments have developed their own practice.The budget system firstly stipulated in the law until 2014 when the "budget law" modified.It is a great progress in China.But the operability is not strong because the stipulates is general in law.Various ways are taken to promote the public budget in the process,but there are still many problems to be solved in the practice.The articleanalyzed the common problems then put forward the corresponding train of thought in the basis of the basic theory of the public budget which focusing on the revised budget law.Firstly,this paper expounds the theoretical basis of budget disclosure and combines the legal concepts of public budget,then discusses the meaning and effects of budget disclosure in three aspects: state,society and individual.Secondly,analyzes the status of budget disclosure from two aspects of law and practice.And then it exists some problems like the defects of budget information and behavior,the problems is due to the lack of consciousness and the defect of laws and regulations.Thirdly,based on the above problems,this paper provides some ideas for the development of budget disclosure from the following aspects: improving the internal mechanism of budget disclosure and strengthening the external supervision of budget disclosure.