The Research Of Performance Assessment Legal Institution Of Our Nation's Public Budget

Innovation of public budget system is an important part of reformation of our nation's polity and economic structure,and it is likely to be a breakthrough of the reformation in the large, while the space of reformation keeps shrinking apparently. Our nation has started new Innovation of public budget to strengthen the administration of expenditure,however, the budget system of our nation is keeping getting behind,which is blocking the development of budget administration and supervising.This article points that it is good ideal to establishing performance assessment system of public budget for eliminate the asymmetry of budget information in the base of using the history and experience of American budget development,and it is also necessary to institutionalize the external control of public budget form congress for pushing the development of public budget in the base of establishing performance assessment system.This article uses many means to reach how to establish performance assessment system of public budget,which are analyzing the problem of our nation's budget system using the history and experience of American budget development and introducing the theory of Contemporary Finance law New Institutionlism Bureaucracy Behavior and Principal-Agent. It is shown that backward law institution of nation's budget and relative closed process of budget participation are the key problems to influence the development of budget system. Looking at the history of American budget development, what keep pushing the development of America budget system is a stable and effective law institution and the participating of congress. It is also illuminated by the theory of political science and economics that the main mission of the innovation of public budget system is to strengthen external control and eliminate the asymmetry of budget information. A series of conclusions show the necessity of establishing performance assessment system of public budget, in addition, the main structure of this system should be to administrate in all levels of the process and participate of congress and other participators。Finally, this article makes a try to establish legal performance assessment system of our nation's public budget.The first part points that it is necessary to establishing performance assessment system of our nation's public budget, basing on analysing the history of Chinese and American budget system. First, this part introduces the present situation and development of our nation's finance law and budget system, and points that the main reason of the problems of our nation's budget process is that informal rule affect the whole budget process while law institution keep being behindhand. Secondly, this part introduces the development of America budget system, especially focusing on the innovation in advancing time and performance assessment system of new performance budget. Finally, it is pointed that the main measure to push innovation of Budget system should be to establishing performance assessment system of our nation's public budget which is leaded by congress and depended on law institution, while the process of reforming our nation's budget system is just beginning.The second part introduces some theory and interior practice of assessment system of budget. First, this part introduces and analyses some theory of assessment system of budget for emphasizing the necessity of building it, according to the theory of contemporary finance law,new institutionlism,bureaucracy behavior and principal-Agent. Secondly, this part introduces the practice of the innovation of budget system in FuoShan of GuangDong,MInHang of ShangHai and JiaoZuo of HeNan。The third part bring forward the imagine of how to establish legal assessment system of budget。This part researches the participators methods and program of performance assessment system of our nation's public budget, and imagines the legal institution of it.