Discussion Of The Budget Drafting System In China

Establishing the public finance system is inevitable with the development of market economy and the change of government's function in our country. One of the public finance's meanings is institutional budget administration. So the realization of public finance needs the reform of budget system in China. The budget drafting procedure is the first step of budget administration, it's very important. Because the budget drafting procedure determines the budget bill, and then the budget bill determines the budget performance and final accounts. We can say, the budget drafting system is the center of the whole budget institution. There are lots of investigations on the reform of budget drafting in economics, but there are much less search on this question in law. The author studied some questions of the budget drafting system in China from legal perspective.The thesis has three parts: The first part is the summary of international general practices. Classified some advanced practices from two aspects: material and procedural budget drafting system.In the second part, the author briefly summarizes our country's budget drafting legal system first. And then points out some questions in it.The third part is the most important part of this whole thesis. The author advices some revising plans from two aspects: material and procedural budget drafting system.