On The Construction Of Public Finance Under The Goal Of Government Ruled By Law

"Promoting Fully Executive Enforcement Essentials According to Law", issued by the State Council in March.2004, which establishes the goal of building the government ruled by law, is no doubt remarkably significant in the process of ruling by law practice in our country. What counts in building the government ruled by law is to seek the breakthrough point—public financial system. Perfecting public financial system is of great significance in promoting the establishment of the government ruled by law under the guide of the value idea—the government ruled by law.The issue public financial system's promoting the government ruled by law is developed from four parts in the thesis. To probe practice, we must deal with theory first. The first part of the thesis deals with relevant basic theories concerning government ruled by law and public finance. Limited, ministrant, responsible and effective government are both the basic requirements and basic goals in building the government ruled by law. The conception "public finance" reflects different ideas of government roles, and the public essence in public finance determines its contents and roles.The critical role public financial issue plays in building the government ruled by law determines the importance of public financial system. The second part of the thesis makes a constitutional analysis about public finance and the government ruled by law from the perspective of value, system and practice. First, to guarantee and promote human rights is the common value goal of both public finance and government ruled by law. Second, representative institution is the basis of connecting public finance with government ruled by law. Last but not least, power restraints, in practice, guarantee the regulation of public finance to promote the building of government ruled by law.Though improved public financial system plays an important role in promoting the building of government ruled by law, up to now, public finance is only the preliminary one not well regulated. In reality, there are a lot of things straying off from the idea of government ruled by law, which is to be improved under the guide of the later. The third part of the thesis analyzes the divergence between public finance and government ruled by law from the following four aspects—financial budget, financial receipts, financial expenses and financial supervision.Only through the improved public financial system, can public finance play a better role in promoting the building of government ruled by law. Therefore, the fourth part of the thesis explains the improvement of public finance according to the idea of government ruled by law on the problems existing in the public finance.