Research On Government Budget Transparency In China

The concept of Government Budget Transparency is based on public responsibility. Good budget transparency will benefit the analyzing and evaluating government's entrusted achievements.Budget transparency is a basic philosophy of modern democracy,and also a system arrangement for public budget's democratic domination. As a democratic transparency,it requires timely feedback for society and peoples' requirements and takes action;as a system arrangement,it is the guidance principle for budget procedure design,and also its result,it requires the governmental income and expenses information to be public to the society,people have the right to know and use these information,otherwise the government deserves to bear the corresponding legal responsibility.Whether Government Budget Transparency is viewed as a basic philosophy or a system arrangement,it is very important for budget country's establishment and governance transition.In addition to the Introduction part,this paper consists of six parts to discuss about Government Budget Transparency.Introduction part gives some introduction about the background and significance of the topic,literature review,innovation,method and etc.The first part reviews the concept and content of Government Budget Transparency. This section first analyzes the content and features of the government budget,analysis results points out that transparency is the basic requirement of the government budget. Based on defining the concept of Government Budget Transparency,the government budget should include four important issues:the extent of the government budget;the openness of the government budget process;the difficulty of the public accessing the government information,the honesty independent level of assurance in the government budget.The second part is the theory of Government Budget Transparency and the reality of improving Government Budget Transparency.That part point out the theoretical basis for Government Budget Transparency based on the political science and public finance point of view.That is the theory of popular sovereignty,the right to information and public participation,governance and good governance and democratic financial.The analysis points out the international competition based on the globalization,the achievement of civil rights,the eradication of corruption,the transformation of government functions and the improvement of the budget management system.These together constitute the reality of our Government Budget Transparency.The third fourth part is the achievement of improving our Government Budget Transparency.Based on the content of Government Budget Transparency and combining with the reformation of our public budgets,this part tells the effectiveness of improving our Government Budget Transparency.The fourth part analysis the problems and reasons of our Government Budget Transparency.Based on the former theoretical analysis,this part makes a in-depth analysis of the problems and reasons in the construction of the Government Budget Transparency.These are the questions of the suggestion which mis paper wants to resolve.The fifth part is the path of increasing our Government Budget Transparency. Based on the former discussion,this part points out the achievement of a rational and democratic transparency in the government budget is the construction of China's long-term objective,the current ways of enhancing the transparency of budget focus on the following aspects:the policy through the laws,regulations;the technology support for the transparency of budget;offering the participate space of civil society and the budget control used by National People's Congress and audit agencies.