Study Of The Public And Transparency Of Public Finances

The publicity is the intrinsic attribute of human society and therefore human society can emerge, exist and develop, by which human society is linked generally as an organic whole. Transparency is the extent of information disclosure based on the citizens'right to information of public affairs. Transparency is the external appearance of the intrinsic attributes of things, to which the real uncertainty is its nature. There is a close logic relationship of the publicity and transparency, that is, the publicity requires transparency, the realization of publicity depends on transparency, transparency is the inherent requirement of publicity, and the definition of publicity leads to the possibility of transparency. Based on the logic framework of publicity and transparency, this article gives an insight and analysis into public finance and then verifies the internal logic relationship between the publicity and transparency of public finance which is the best interpretation on the theory framework.On the one hand, there is an internal logic relationship between market economy constitutional government, democracy, the rule of law and public finance. The dependan relationship between the state and tax comes into formation and deepens unceasingly. Meanwhile, the right of private property is established and increasingly consolidated. Associating with the market economy breeding and constantly intensifying, the contradiction between the two parties would be more and more intensified. Due to the birth of market economy and household finances, constitutional government is a mechanism designed to control the public authority during the process of transformation of public finance from household finance. The mechanism realizes the two constrains and positive interaction between the property right and taxation right. Built on the logical relationship that private property transferred into public finance income and then meeting the public needs, the government under the citizens'supervision, restraint, and the fundamental guarantee of civil rights, are a concrete manifestation of the democratic nature the public finance. Rule of law is that the public finances of the contract must abide by the principles of standardization and fixed the best way. Achieving financial powers should not only be bound by the law, finance acts have to have a legal basis. This is the logic of market economy, constitutional government, democracy, the rule of law and the public finance.On the other hand, there is a close logic interconnection between market economy, constitutionalism, democracy, the rule of law and transparency. Actually, market economy is the institutional arrangements of information, capital, technology, talent and creativity. Information elements of market economy play the role of a catalyst and adhesive. It is the foundation of the market price mechanisms and competition mechanism to play the role of the optimal allocation of resources. In fact, the market economy itself is the information economy, which is the logic of transparency and the market economy. The core of the constitutionalism framework is that the citizens' participation and supervision under the Constitution. The open and transparent information is the foundation of the citizens' participation and supervision. And it is also the essence of constitutional government and internal requirements, and that is the logic of transparency and constitutionalism. The essence of democracy is that people are the masters, that is, people's participation in decision-making and implementation supervision. Participation in decision-making is the core of democratic politics, and people want to participate in the practice of the rights of sovereignty, we must obtain enough information to form rational judgments, that is, open and transparent information is the premise of democratic decision-making and democratic supervision, which is the logic of transparency and democratic. The inherent requirement of the rule of law is that the related laws will be made public, open and transparent, which is the key point of the rule of law should be. Justice is the soul of the rule of law, and justice is from the people's recognition and respect, and the people's recognition and respect is from the open and transparent information, that is, justice should be achieved in a visible way. And this is the logic of transparency and the rule of law.This article is divided into seven chapters. Chapterâ… sets out a brief account of the background, the purpose, the research methods and possible innovations of the study. Chapterâ…¡builds the basic theory of the logic framework of publicness and transparency,which bases on the Marxist Three Social Forms theory mainly includes the Dependence, Independence and Liberal Development of Human, and laid a theoretical basis for the study and analyses of the relationship between transparency and publicness of public finance. Guided by the fundamental theory built in chapterâ…¡, Chapterâ…¢studies the publicness of pulic finance through the historical research on the relationship between Finance publicness and the State, and the research on public finance, and then concludes that publicness is the intrinsie definition of public finance. The intrinsic attribute is detailed as the nature of the market economy, constitutionalism, democracy, and the rule of law. Also based on Chapterâ…¡, Chapterâ…£carries out a theoretical analysis on the transparency of public finance, demonstrates that transparency of public finance is its external measure, that is, transparency is the revealing and remarkable degree of the intrinsic attribute of public finance, and transparency is the external benchmark of the intrinsic attribute of public finance. On basis of the fundamental theory in Chapterâ…¡and the detailed theories in Chapterâ…¢, chapterâ…¤studies and analyses the reality of China's public finance practice in three respects, the market economy, democracy and the rule of law and then concludes that there is a long way ahead of China to construct public finance. In the international and domestic practice perspectives on transparency of public finance, Chapterâ…¥sums up the international experience and the China's inadequacies, and attempts to put forward China's path of choice to improve transparency of public finance. Chapterâ…¦is the conclusion of this article. On the basis of the article, the chapter draws a conclusion that it is a powerful and necessary way for bettering the basic framework of public finance to improve the transparency. In this paper, the methodology of Marxism as a guide, the integrated use of theory and practice as a method, empirical analysis and normative analysis as a method, combining logic and historical unity as a method, comparative analysis as a method, the study is carried out in a perspective of multi-level, multi-dimension and multi-perspective on publicness and transparency of public finance. Thus try to achieve the following objectives. First, find out what publicness is, therefore to define the nature of publicness and to reveal the historical law of evolution of publicness. Second, reveal the history of the evolution laws of the openness and transparency of public affairs information and further to explore the reason and the law of the lack of transparency in public affairs information. Third, reveal the logic of association of publicness and transparency. Fourth, verify that the internal logic links between the publicness and transparency of public finance. To a degree, to achieve the above purpose and the degree of its realization is the degree of innovation and innovation of this article. Certurnly, the deficiencies of this article are obvious, such as that the logic relationship between publicness and transparency need studying further.