Research On The Rule Of Law Of Budget Supervision From The Perspective Of State Governance

The fourth Plenary session of the 19 th CPC Central Committee proposed to adhere to and improve the supervision system of the Party and the state,give play to the functions of audit supervision and budget supervision,and strengthen the restriction and supervision of the operation of power.Budget supervision,as a modern way of national governance,has been paid more and more attention by all parties.The essence of modern budget is to regulate the budget relationship on the track of rule of law through the supervision and restraint of effective budget law.The ability of budget management and supervision of the rule of law is the embodiment of a country's comprehensive governance ability and governance level,which is directly related to the interests of all citizens.The legal system of budget is essentially to realize the transformation from traditional budget management to modern budget management.To this end,many scholars pointed out that budget governance should be the key theme to promote the modernization of national governance capacity and governance system.In 2013,the third Plenary session of the 18 th CPC Central Committee proposed that it "implement a comprehensive,standardized,open and transparent budget system ";and " strengthen the examination and supervision of the final accounts of the NPC budget,and the supervision function of state-owned assets ".The report of the Nineteenth National Congress of the Communist Party of China(CPC)calls for the establishment of a comprehensive,standardized,transparent,scientific and binding budget system and the full implementation of performance management.To push budget reform to a new level of national governance.The fourth Plenary session of the 19 th CPC Central Committee made a comprehensive request for the modernization of the national governance system and governance ability.In the national governance system,budget supervision and governance is an important means to achieve the best efficiency of public governance.Since the budget is closely related to many aspects of social activities,it is necessary to establish and perfect a modern public budget system,which requires the government not only to operate completely under the system of law and system in the field of financial management,but also to pay attention to the transparency and democratization of the budget,and more importantly to the transformation of the national social governance,which is a key link.To improve the supervision system of budget review,to ensure the high transparency of the system,at the same time,to enable the people to participate widely,to form a mechanism of supervision by the whole people,in order to more effectively promote the continuous improvement of our national governance system,and strive to achieve the modernization of governance capacity.However,there is still room for improvement and optimization in China's budget supervision and governance.How to realize the rule of law of budget supervision and implement the restriction,management and supervision of government budget is the key problem of budget governance.This paper puts forward that the rule of law of budget supervision should be the breakthrough point and important measure of modernization of budget governance system and ability from the perspective of national governance.This paper analyzes the current difficulties and problems of budget supervision and governance,analyzes some shortcomings of budget supervision and administration,and combines the advanced ideas and practical experience of the model reform of local budget supervision in the areas of reform and opening up.More will force the formation of rigid budget constraints,help to promote the improvement of the national budget supervision system,the real realization of "within the limits of income and output ".Under the background of tax reduction and fee reduction,we should reshape the concept of budget supervision,reconstruct the mechanism of budget supervision,perfect the path of budget supervision,establish and perfect the coordinated budget supervision system of party committee,people's Congress,public and judicial,expand the path of multi-subject participation in budget supervision,optimize the effectiveness of budget supervision and deterrence,and construct a benign "giving relationship" between state financial right and national property right.The innovation of this paper lies in emphasizing the main role of strengthening the party's budget supervision,under the unified leadership of the party,taking the rule of law of budget supervision as the development path,strengthening the budget supervision function of the people's Congress according to law,putting government power in the cage of budget,improving the ability of budget governance in an all-round way,and realizing the national good governance of maximizing the public interest.The details are as follows:The first is an introduction to the study on the rule of law of budget supervision from the perspective of national governance.It mainly introduces the significance and practical value of this paper,the research status,research approach and research methods,as well as the difficulties and innovations of this paper to explain the concept of terms involved in this paper.The first chapter expounds the general theory of budget supervision,and compares and analyzes the specific ways of the three budget supervision systems in China,and analyzes the basic principles and requirements of budget supervision.The second chapter discusses the relationship between the rule of law and the state governance,analyzes the governance theory from the connotation of the state governance and the historical development process,and expounds the internal relationship between the state governance and the reform of the budget supervision system,so as to provide reference for the reform of the budget supervision system in our country.The third chapter analyzes the difficulties and problems of the legalization of budget supervision from the perspective of national governance.The problems existing in the current budget supervision are discussed deeply in the legal control,the supervision of the power organs and the social supervision.The fourth chapter puts forward the basic path of budget supervision and governance under the modernization of national governance,analyzes the embodiment of budget governance to realize the transformation of budget supervision by law,and puts forward that budget supervision and governance should be based on the realization of budget governance as the goal,budget rule by law as the path,and achieve budget good governance in line with the democratic value of finance.Only in line with the qualitative orientation of budget co-governance,budget rule by law,budget efficiency and budget good governance can we practice budget constrained governance,budget operation governance,budget performance governance,budget supervision governance and budget accountability governance in the exploration of budget governance modernization.The fifth chapter demonstrates the rule of law approach to the reform of budget supervision system in the view of state governance.This paper mainly expounds five aspects: strengthening the publicity of budget supervision information,rationally allocating budget supervision power,strengthening the procedure of budget legal supervision,perfecting the realization path of budget supervision and strengthening the party's budget supervision,and clarifies that our country should establish a multi-level budget supervision mechanism.