| According to the18th CPC Congress report, the government is to establish and improve the power restriction and supervision system to make the power operate transparently and under people's supervision. Since the Reform and Opening-up Policy, with the rapid development of China's economy and society and the constant improvement of the market economy and the socialist legal system construction development, the participation of people in the national management and execution of government power supervision increases gradually. To create "transparent government " and execute legal administration has become the main direction of China's administrative system reform and improvement. In May1,2008,"the Regulation of PRC's Government Information Disclosure "promulgated, signaling the government information disclosure has been on a legal and standardized track. Public finance is the "base of the country, the mother of the politics" and therefore, the fiscal information disclosure is not only an important part of government information disclosure, but also the focus and attention of the whole society. However, no matter government information disclosure or fiscal information disclosure, it is a fully new object to the general public. Both the government's information disclosure and the fiscal information disclosure are on the preliminary exploiting stage. Exploiting the fiscal information disclosure and particularly "typical cases" has become a task of top priority.As an important part of the government information disclosure, fiscal information disclosure has always been the focus of the society and the symbol of the promotion of government affairs disclosure and democracy expansion. In particular, in recent years, with the general public's growing awareness of democracy and law, the requirement for the Budget disclosure and transparency has increased. Currently, how to actively and steadily implement the Budget disclosure and further improve the transparency of fiscal information and fully exert the effects of the general public's supervision is the major concern of the government.Since "the Regulation of PRC's Government Information Disclosure "promulgated in May1,2008, the pace of China's fiscal information disclosure has gradually speed up. In March1,2010, the Ministry of Finance has issued " Directive Opinion on further implementation of special expenditure and fiscal information disclosure", further putting forward that the government should increase the transparency of fiscal special expenditure budge, in particular, the transparency of fiscal special expenditure information on education, medical and health, social security and employment, which relate closely to the interests of general public.In May4,2008, the State Council Executive Meeting required98central departments to increase the openness and transparency of government affairs, including disclosing more information on department budgets and final account, the "three public expenditure" and other administrative expenses. In2013the central budget disclosure basically includes public finance budget, the government fund budget, the state-owned capital management budget and social security fund information. After years of efforts, fiscal information disclosure in China has made remarkable achievements. However, there are still many problems. From the system construction point of view, the main problems include the unclear responsibility of fiscal information disclosure and the slowness of emendation on the Budget Law. The government accounting reform needs further deepening and the government budget planning needs further refinement. If the abovementioned problems are not resolved, even fiscal information is disclosure, the general public can only see a "confused account" and hardly execute the supervision of government behavior and implementation of the law scientifically and effectively.Fiscal funds are coming from people and should be used for people. The masses are the maker of history and social wealth. The government's money essentially comes from the people and is allocated for the second time in accordance with the law, which will eventually be used to serve the people. From public finance management point of view, how to raise fiscal funds and allocate fiscal funds legally not only needs fiscal government's legal management, but also needs general public's supervision. Building transparent public finance by information disclosure can easily make people informed of the ins and outs of government funds and therefore, they can put forward advice and suggestion in time and help the government to manage money and maximize the benefits of government funds. From the current fiscal information disclosure situation in China, the content and degree of information disclosure will be gradually improved. In2009, the Ministry of Finance published four budget reports for the first time, including the fiscal revenue budget of the central government, the fiscal expenditure budget of the central government, the expenditure budget of the central government, the local tax return and payment transfer budget of the central government. In 2010, the12budget reports approved by the National People's Congress are all disclosed, adding in national debt balance sheet, the revenue and expenditure budget of central government fund, the budget of state-owned capital operation. In2011, in addition to the11budget reports, most government departments disclose the budget for department and the budget of the "three public expenditures". Some central government departments even disclose the fiscal expenditure budget to the "item" level and some departments disclose the main responsibility and structure of their own department. In the meantime, the Ministry of Finance has disclosed the national revenue and expenditure of previous month every month and real-time fiscal system and policy. In addition, it also establishes publicity mechanism on fiscal legal policy emendation, for example, the emendation of the law on "personal income tax","vehicle usage tax","fuel tax reform program" is widely taken advises from the general public and the hearings are held in the due course. In2013, there are31provinces have disclosed fiscal information and26provinces have additionally disclosed the provincial department budget.Despite the intensity of fiscal information disclosure in China has increased substantially, there is still much room for more details in the fiscal information disclosure. Such as the "three public expenditures" disclosure, which has already launched on our provincial department, however, only Beijing, Shanghai, Guangdong and Shandong disclosed the balance of "three public expenditures" and related number of public vehicles, people going abroad and official reception of visitors simultaneously, most of other provinces disclosed the total number of the "three public expenditures" with no detail split. In order to increase the integrity and authenticity of fiscal information disclosure, other information such as the details of transfer payment account, state-owned capital budget should be disclosed in time.The Communist Party's third plenary session has made a decision on deepening reform comprehensively and opening a new era of reform and development. Advancing fiscal reform is an important part of comprehensively deepening our country's reform. Reform needs not only government departments'hard efforts, but also support and participation of the general public. Comrade Mao Zedong once profoundly pointed out,"the people are the real heroes". Our work can be carried out smoothly and made remarkable achievement only by trusting people, relying on people and serving for people. Deepening fiscal reform also needs the masses widely participation and support to achieve substantial results. In order to "ask plan at civilian", the government must provide real information to people. Information distortion will inevitably lead to mistakes in decision-making and affect the progress of fiscal reform. Since the21st century, China's mark economy system has been gradually improved and the fiscal management reform has been steadily advanced. The reform of department budget management, central treasury payment, government procurement, asset management in administrative institution, public service card, non-tax income management and fiscal informationization construction has made substantial achievements and as a result, establish a solid foundation for standardized and efficient use of fiscal funds.Beijing is the capital of the People's Republic of China and also the center of national economy, politics, culture, and technology development. The level of economic and social development is in the forefront of the country. In the execution of fiscal information disclosure, Beijing has made remarkable achievements and most practical experience of Beijing is applicable and innovative and therefore establishes an example for fiscal information disclosure in the whole country. However, behind the remarkable results, Beijing has also learned many lessons during the work of fiscal information disclosure. In-depth research and exploration on the experience of fiscal information disclosure in Beijing on the one hand, provides beneficial reference for fiscal information execution in other provinces and cities in our country, on the other hand, promotes the construction of democratic and legal system and harmonious society.The paper is guided by the standpoint, attitude and methodology of the Marx doctrine and Mao Zedong Thought, adhering to the research theme of "increasing people's welfare, maintaining fairness and justice, promoting social harmony and realizing green growth". By the focus on the subject of "humanistic Beijing, green Beijing high-tech Beijing", the paper fully uses Marx's political economics, western economics and public finance economic theory. On the base of absorption of previous advanced research results, the paper comprehensively adopts various research methodologies and is firmly focus on the theme of fiscal information disclosure. With the practice of Beijing fiscal information disclosure as the principal line, the paper follows a research path of "putting forward the research topic-concept interpretation-theoretical research-empirical research-suggestions and results".It firstly analyses the background and significance of the research topic, identifying the theoretical and practical value of the research topic. Secondly, it makes an in-depth analysis on the theory of fiscal information disclosure, interpreting the concept of information, government information and fiscal information. It also analyses the content of fiscal information disclosure theory and the relationship between fiscal information disclosure and fiscal transparency and at the same time, mainly discusses the typical theory of fiscal information disclosure. Thirdly, this paper conducts a research on the practice of Beijing's fiscal information disclosure and summarizes the typical cases and experiences of Beijing's fiscal information disclosure, evaluating Beijing's fiscal information disclosure subjectively. Finally, based on the sufficient research and reference from the advanced fiscal information disclosure at home and abroad and with the combination of new situation and new tasks in front of Beijing's economic and social development, the paper proposes general ideas and detailed strategy on Beijing's fiscal information disclosure.The paper is divided into6chapters:Chapter1is introduction. The introduction mainly summarizes the background of the study, the research methodology and research framework. It also reviews and summarizes the results of research on the current fiscal information disclosure and puts forward the innovation part of the study and makes suggestions on areas needed further strengthening and research.Chapter2is the analysis of fiscal information disclosure theory. It mainly conducts a comprehensive analysis of the concept, connotation, characteristics and theoretical background of fiscal information disclosure. In particular, by conducting in-depth research on the concept of fiscal information and fiscal information disclosure, the paper conducts a literature review on the history of fiscal information disclosure in China and clearly points out the importance of fiscal information disclosure.Chapter3elaborates the entire situation of fiscal information disclosure in China. By systematically reviewing and analyzing the history and current status of our country's fiscal information disclosure and summarizing the practical fiscal information disclosure work of Guangdong province and Shanghai, the paper points out the outstanding problems existing in current fiscal information disclosure in our country and provides basic material and background condition for an in-depth research on Beijing's fiscal information disclosure.Chapter4is the exploration and research on Beijing's fiscal information disclosure. It mainly conducts an in-depth research on exploration of Beijing's fiscal information disclosure practice, major achievements and existing problems. It also conducts a comprehensive analysis of existing problems on the current practices of fiscal information disclosure in Beijing and has laid the foundation of scientific path for Beijing fiscal information disclosure.Chapter5is the reference from experiences of fiscal information disclosure at home and abroad. The paper conducts research on the fiscal information disclosure of Guangdong, Shanghai, U.S., England and New Zealand. It summarizes the typical methodology on the implementation of fiscal information disclosure in the abovementioned areas and as a result, provides the important implication for the implementation of fiscal information disclosure in our country.Chapter6makes suggestions on the policies of implementation of Beijing's fiscal information disclosure. Based on the in-depth theoretical analysis and the practical research on Beijing's fiscal information disclosure and reference from practice of fiscal information disclosure at home and abroad, the paper provides advice and suggestions for the fiscal information disclosure in Beijing. |
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