The Study On The Integrity Principle Of Goverment Budget

Fiscal funds is the material base of the state organ for it existence and operation. As a main component of the public-finance system, government budgets play a very important role to organize and regular the finance distribution, as well as economy adjustment.Modern budget is the product of the confliction that between the Kings who were on behalf of the feudalism and the parliament who was the capitalism. The parliament impose restrictions on the power of taxation and fiscal expenditure by investigate the financial spending at the first stage of budget. With the development of modern budget system, a series of classic budget principles was come into being, which includes annual principle, open and transparency principle, integrity principle and performance principle. Integrity principle demands all the government's finical activities should be put into budget system and this would be reflected the finical operation conditions. This would promote other principles work well. It is also an intrinsic need of a sound budget system.According to the Integrity principle, the budget must contain all of the government affairs and clarify each affair in the meantime. We can easy to measure the scale of public finance to examine and approve a budget as well as monitored by the authority and the public. Therefore, it has positive effects on enhance the integrity principle in budget activities.In the first place, the financial department gathers the financial funds from the tax payers in the way of tax, in order to exerting public function. This method will help the government to strictly control and gradually reduce the deficit.In the second place, the public nature of the fiscal funds determined that the public funds should only be used in the field of public domain. The integrity principle requires all the governments' revenues and expenditures should be displayed on the balance sheet and the extra-budgetary fund is forbidden to existence. On the way of this method, the authority and the public can easily to examine and supervise.Finally, budget is the particular form of expression to make the democracy and constitutionalism into effort. From the budget formulation, then to budget execution and budget supervision which is a continuity activity under the direct of law. under the background of rule of law, the budget keep the government financial activities within the balance sheet. The level of the citizen to exercise their rights depend whether the budget complete or not.Compared with the west developed countries, which have established a comparatively compete budget system, Chinese budget develop have lagged behind. In this case, it has profound significance to promote budget system through learn from other countries'budget legislation and methods.