Research On The Financial Budget In The Republic Of China

Public finance is the basis and significant pillar of state governance.Fiscal budget is the plan of fiscal revenue and expenditure and the starting point and core of modern financial system.The establishment of budget system is of great significance in the process of national development and system transformation.It is an important part of the system and governance system to ensure that the Chinese nation realizes the goal of Two Hundred Years and then realizes the great rejuvenation.Therefore,under the principle of governing the country according to law,we should put the establishment of a scientific and reasonable modern financial system in a prominent and important position,and start with the establishment of a modern budget system to promote a series of supporting reforms from economic reform,political reform to social reform.The long and tortuous history of the evolution of China's budget system can provide a useful reference for us to think about how to perfect the national governance system through budget reform.The period of the Republic of China is the period of the establishment,development and perfection of the modern financial budget system,and the reform of the financial budget system has achieved unprecedented results.From the modernization level of budget development and the integrity of budget system in the period of the Republic of China,this paper hopes to carry out all parts of the research along the general ideas of the origin,beginning and improvement of budget generation,tortuous development,reform and promotion,adjustment and perfection.And according to the historical order to study the budget thought and practice in the late Qing Dynasty and early Republic of China,the exploration of the period of Beijing government,the continuous development and adjustment and perfection of the period of Nanjing National Government,focusing on the innovation points with modern budget characteristics that are different from the traditional feudal society in the budget of the Republic of China,and clearly drawing the track of the modernization of the budget of the Republic of China.The budget system is a kind of institutional arrangement,and for China at present,it is a vital institutional arrangement,which is inseparable from the construction and perfection of the fundamental system,the basic system and the important system of the socialist system with Chinese characteristics.In order to establish a budget system that meets the requirements of the modernization of the national governance system,it is necessary to make up for the shortcomings and weaknesses of the financial budget system,and to enhance the ability of government governance and the efficiency of administrative governance.The research on the relationship between budget system and budget law,institutional change and national governance,budget system and national governance,combined with the theory of modernization of national governance in China,has become the theoretical basis of the expected research of the Republic of China,as well as the test standard of budget reform and the evaluation standard of budget system.In the beginning and improvement stage,the budget management system of the Beijing government inherited the legacy of the fiscal reform in the late Qing Dynasty.In this period,the elite knew the importance of the budget,but in fact,the subjective and objective reasons led to the neglect of the budget.Its authority had not been established,budget has unreasonable revenue structure and other drawbacks.The tortuous stage of budget development spans the two periods of Beijing government and Nanjing government.The budget development is relatively slow,and the relevant budget laws and regulations belong to the nature of temporary regulations.However,there has been the first progress in the annual general budget of the government of the Republic of China.The stage of reform and promotion is mainly in the period from the establishment of the National Government Department in April 1931 to the promulgation of the detailed rules for the implementation of the Budget Law and the decision algorithm in 1938.This stage had carried on a series of reform from the system,the organization,gradually forms the relatively complete budget law,the budget organization and the budget procedure.In the stage of adjustment and perfection,after the completion of the two core laws and regulations of the Budget Law,the main progress of the budget development is the implementation and perfection of the original laws and the adjustment to meet the needs of wartime.The budget of the Republic of China period from the financial chaos of the Beiyang government period,the budget had no rules to follow,to the Nanjing government period promulgated a series of complete laws and regulations,after more than 30 years of development,the budget system gradually on the right track.During the period of the Republic of China,the development of the budget experienced a series of institutional innovations,which put the budget system on the road of legalization,established a unique transcendental system and a transcendental system,accelerated the transformation of the national political and economic system,and played a positive role in supporting the development of the capitalist mode of production in the period of the Republic of China and accelerating the process of modernization of China.It also alleviated the financial pressure to some extent and delays the decline and death of the national government.However,the primary problem of the budget during the Republic of China was the lack of independence,and there were other problems such as the lack of integrity and organization of the content.Although the Republic of China gradually established a relatively perfect budget system at that time,from the level of national governance,the budget reform did not fully achieve the desired purpose,and the actual effect of system implementation was not satisfactory.Seriously restricted the budget function and the improvement of governance level.Administrative organs have always been in a weak position,unable to effectively use budgetary means to promote economic development.The central government's financial power was not concentrated,and its financial absorption capacity was poor.The budget reform has no fundamental touch on the whole social and financial system of the Republic of China,and lacked the understanding and grasp of the spiritual core of public finance.The purpose of maintaining political legitimacy by the ruling class through budget had not been realized through budget reform,and the image of the government in the eyes of the ordinary people has not been substantially improved.In short,the Republic's budget reform ultimately failed to meet the standards of national governance.These analyses can answer the question of why over three decades of continuous improvement,careful design and high expectations of the budget system have failed to save its demise.By studying the budget reform in the Republic of China,this paper summarizes the law of budget development and social development,and provides us with some reference.We need to consolidate the position of the budget in the national governance system,improve the national governance capacity through budget reform with systematic thinking;further strengthen the concept of budget rule of law,strict budget constraints,strengthen budget independence,from the Budget Statutory" as a breakthrough in the construction of modern national system;promote the transformation of budget management from financial leadership to government,people's Congress,society and the public mutual supervision and restriction pattern,and constantly expand budget consensus and identity.