Constitutional Perspective Of Extra-budgetary Funds

Extra-budgetary funds in China after the founding of the PRC, and its specific period of time in the past to play a positive role. Along with moving the road to constitutional, extra-budgetary funds and the building of our country's democracy, the rule of law and protection of human rights for the purpose of building public finance system, to demonstrate serious discord.From the nature of extra-budgetary funds, it is the state's financial capital. Financial capital is the existence of the state machinery and the basis for effective operation. Countries for their own existence and the normal operation of the state machinery, it is necessary to levy taxes, which makes the property from state ownership to private ownership, meaning that changes in ownership of property. However, this collection is essential. In order to safeguard the effective functioning of the state apparatus, while protecting individual rights are not violated, the collection of taxes must go through the consent of the people, that is, "agreed national principles." National agreed to the principle of not only conducive to the participation of the people to safeguard their interests, at the same time in this way have to play a role in democratic institutions, can the right to tax (finance) to be effectively controlled to prevent its improper use, infringement of the rights of individuals. The establishment of extra-budgetary funds, not only the people or country without the consent of authority, but there is no democratic mechanism to impose constraints, arbitrary charges, fines, and levies are resulting.From the collection and management of extra-budgetary funds, the main extra-budgetary funds in accordance with the localities, departments, units of the provisions of notice, and such a provision, notice, not only failed to authorize the Constitution and the law, and unpredictable changes in policy, not the rule of law. Especially in some departments, units, and to the interests of small groups, free to set fees, free to raise fees, extra-budgetary funds and abuse of over-extension, a serious waste of financial resources the country.Extra-budgetary funds is the state's financial capital, from the point of view of state revenues, and its interdependence with the budget funds. The existence of extra-budgetary funds, not only fragmented the unity of the national budget, but also weaken the ability to regulate the economy, but also weakened the country to provide the community with public goods and services. Public drinking, bus consumption, travel money, a waste of a large number of national financial resources, which are mostly extra-budgetary funds, impose serious constraints on public finance system in our country the establishment and development. At the same time, also makes some departments, units set up "little treasuries," to the interests of departments and units, arbitrary charges, fines, levies, increasing the people's burden, but also a small number of corrupt officials embarked on the road, but also makes a good image of our government have been affected.The existence of extra-budgetary funds and their role in the negative, highlights the lack of China's financial power is also a certain degree of restraint and oversight mechanisms. Financial powers of modern states (including taxes) of the people control of government or the Council an important way, the performance of one of the most important is that the Budget for review and approval, financial powers of the Constitution will undoubtedly have a strong property, which must be subject to the Constitution Regulation.The existence of the value of democracy is to people's lives better and safer; the rule of law is to limit the arbitrariness of state power, making a better state power in a democratic set up its orbit for the realization of civil rights and provide an institutional guarantee; public the achievement of the financial system is the material basis of civil rights. Therefore, public finances in the process of institution-building, there must be a democratic participation, rule of law to provide protection.For our country, the right to run in the financial, must be the participation of broad masses of the people, must be bound by the financial power of democratic institutions; At the same time, to have the rule of law and the functioning of the financial power of the people's participation, and provide an institutional guarantee; public finance system established, call for China to abolish the extra-budgetary funds, the funds will be included in the financial management of the national budget will not only help to provide the community with the strengthening of national public goods and services, physical capacity, but also conducive to honesty and self-discipline officials.