Budget Reform In The Public Finance System Of Democratic Participation Study

In 1998,China put forward the idea--construction of public finance, and required our country or government to provide the market with public services, build service-oriented government and achieve the equalization of public services. The report delivered at the 17th National Congress of the Communist Party of China (CPC) pointed out: "the government must improve the public finance system, deepen reform of the budget system, strengthen budget management, and increase investment in public services. It must also improve the fiscal system below the provincial level, enhance grass-roots governments'capability of providing public services, achieve the transformation from the administrative budget to the public budget, and ensure the democracy and science of budgets."In more than ten years'process of building public budget, the country has adopted zero-base budget, the reform of treasury centralized collection and payment system,"separation between revenue and expenditure", the building of "GFMIS" and other technical means to ensure the public nature of the budget. Many of these reforms are to ensure the public nature and efficiency of the budget from the perspective of strengthening administrative control, and they are still under the framework of administrative budget. In this way, they do not reflect the fundamental public nature of the budget to promote democratic development of the budget. Participatory budget is the formulation of an innovative financial policy and presentation forms of budget revenues and expenditures. It stresses ensuring the effectiveness of the budget through democratic participation. It means that the public can be directly involved in the expression of opinion, the making of democratic decision on the basis of democracy, in which process the public understand and participate in the budget process and content so that the budget becomes open, transparent and democratic. This paper selects grass-roots governments'participatory budget as the study object. By combing the theory and practical experience about the participatory budget at home and abroad and summing up the problems our country should pay attention to in participating in the reform of participatory budget,the paper proposes the target model of democratic participatory budget that is suitable for China's political system and economic realities.With reference to the literature on the understanding of public expenditure management objectives and with the integration of the actual needs of the budge targets, the paper construct the index system of evaluating financial budget from the perspective of equity and efficiency, compares and evaluate the implementation effects of different budget models.In the research method, this paper mainly adopts descriptive method for discussion, refines and induces the specific models of participatory budget at home and abroad, summarizes all the experience of participatory budget model, and builds the target model of democratic participatory budget in our country. Based on the quantitative and qualitative methods, the paper comparatively analyzes the target model of democratic participatory budget and the model of the domestic pilot participatory budget. The quantitative analysis aims to collect statistical information by means of questionnaires, check the reliability and validity of the statistical results of the questionnaires through spss16.0. The qualitative analysis aims to comparatively analyze the results of the budget model through the gray system, and conducts the quality sorting of the budget target.