Research On Budget Scrutiny Legal Institutions In Public Finance

Since the Reform and Opening, The concept of Market Economy and society with the rule of law has gone deep into people's minds. And the new form of finance, named Public Finance, exhibits the existing strengths. In the West, the history of this research, according to the theory of Public Finance, has been more than 200 years. The main points of the theory are market defect theory, public goods theory and public choice theory. Among them, the public choice theory is the theoretical foundation to promote the budget scrutiny and approval subject to play important role. The purpose of the Public Finance is to limit the fiscal power of the government, satisfy the public demands, and its core content is"publicity". This core concept in the field of budget scrutiny and approval legal system can extend to four fundamental principles, such as legalization, democracy, procedure and openness. Therefore, based on this theoretical foundation, that improving the budget scrutiny and approval legal system, moreover, ensuring the right of People's Congress, is the keylink to popularize the Public Finance.Along with the deeper reform of the Public Finance, the existing budget scrutiny and approval legal system of our country has not been adapted to the totally new form of finance. Compared with the western developed nations, the budget scrutiny and approval legal system of our country has a lot of shortage, which leads the budget illegality to occur frequently. The defects of the legal system include several aspects: (1) The jurisdiction of People's Congress is not clear, including the unclear property and the incomplete content of budget scrutiny and approval right, which causes the People's Congress cannot play the positive role. (2) The content of budget scrutiny and approval is incomplete. The government will make the budget plan without limitation, which is going against solving the disadvantages of extrabudgetary funds. (3) The procedure of budget scrutiny and approval is unreasonable. The design of scrutiny organization, scrutiny time, scrutiny methods is unscientific, which impedes the promotion of the status of People's Congress. (4) The budget scrutiny legal liability is deficient. Because lack of the strict, general, operable liability regime, the budget scrutiny and approval of People's Congress cannot have authority and deterrent, therefore, it is difficult to prevent the government to abuse the authority. By means of taking examples from the advanced experience of the developed countries, basing on the theory of Public Finance, and aiming at building the modern budget scrutiny and approval legal system, the article tries to provide several practicable suggestions:(1)Improve the budget scrutiny and approval legal system, enrich the related constitutional rules, and increase the number of the specialized legislation. (2) Improve the budget scrutiny and approval right, raise its constitutional status, and enrich its content. (3) Refine the content of budget scrutiny and approval, raise the status of People's Congress in budget, and promote the budget compilation to become clearer and more detailed. (4) Perfect the procedure of budget scrutiny and approval, ensure the procedure reasonable and impartial, in order to realize the People's Congress's superintendence. (5) Make the budget scrutiny and approval legal liability stricter, definite the liability subject, enrich the related regulations and the forms of liability, in order to improve the authority of budget scrutiny and approval.