Constructing The Framework Of Institutional Restriction To Public Expenditure

Public spending, based on"public treasure"that government controls , aimed at performing public management and public service, is the financial safeguard of governmental duties , which direction and scale indicates government's policy-making. It is obvious that public expenditure concerns about vital interest of the citizen and private enterprise. so public tax-payer has the right to enlist the decision-making process of public expenditure go without saying. here I'll construct the framework of institutional restriction to public expenditure , and explain it from the angel of budgetary democracy, on the base of public participation of public policyThe system of planned economy is incompatible with the ideal to budgetary democracy . since long time , the allocation of common sources in our country had been seldom participated and supervised effectively , without legal restriction . Either senior official or general organization and individuals are lacking of the idea of public finance which provides public goods with public treasure. this condition has its deep roots. In the first period of republic's establishment , the state had been controlled public resources by the means of robbing the private property right , without the procedure for clientele delegate relationship. on the other hand the state supplies public management and public service to organize social and economical life by directly allocation of common sources. For owner-state , public treasure seems the state's treasure and governmental treasure . Is it necessary for government to spend own sources under the outer restriction and supervision?As the reform of socialist market economy system advancing , especially the two times of"profit to tax"in 1980s, directly promoted consciousness of taxpayer and increased the ideal of budgeting democracy concerning about public finance , the enacting of budget law of people's republic of china in 1994 and the pushing of system of tax division between central and local governments , which makes theoretician and practitioner to establish the direction of public financial reform and clarify the clienteledelegate relationship between government and public, produces the hot topic concerning about the restriction of public expenditure such as budgeting democracy .This essay will be analyzing the present conditions and weak points in the budgetary democracy, on the skeleton of the evolutionary process of budgetary reform of public expenditure, integrated database and cases. On which constructing basic arrangement of institutional restriction to public expenditure in the two angels of representative budgetary democracy and negotiating budget democracy. Since public expenditure concerns about vital interest of the citizen and corporate organization, public tax-payer has the right to enlist the budget process go without saying. so the negotiating budgetary democracy, founded on participating directly in the decision-making process of public disbursement , will become the important part of the restriction of public disbursement, including mainly the democratic communion , common information discovering, participation of agencies, public speaking in the cyberspace and so on. Except for participating directly in the budget process of public disbursement, the final examining and approval and direct supervision, on the decision of public spending , by all kinds of levels people's deputies execute who elected directly or indirectly , is also forceful weapon for government to make"public resources"for"public service".Compare to negotiating budgetary democracy, representative budgetary democracy is the important part of framework to public spending restriction., which has certain foundation of institution and practical experience in our country. These topic in my essay will refer to the representatives'capability for participating in and dicussing government and political affairs , regulation of inquiry system of people's congress, adjustment and improvement of function of auditing department and so on .