Budget Public Legal System

The system of government budgets is the core of financial system and,it is also the important component in the market economy. With the enhancement of the goal in public financial reform and the disenchantment of the taxpayers, consciousness in their rights,the public pays more attention to disclosure of the government, s financial budgets. It indicates that the public is highly attentive to the fairness in the distribution of national wealth , the way the government manages"the money pocket"and the rights to know and supervise. Budgets disclosure does not only mean that the government should disclose the outcome of budget to the public ,but mean that the whole process of government budget should be open to the public. The construction of legal system on budget disclosure needs that budget disclosure is the legal obligation of government ,and further needs that application for budget disclosure is legal rights of citizen. It is also essential realization of the government's promise to the public for establishing a responsible and transparent government.Now, We fail to deeply and completely understand the important values of government's budget disclosure. The theoretical study and practice on budget disclosure in our country is still at initial stage. In 2008,our country passed Ordinance on Government,s Information Disclosure. It is the first time that the government responsibility of disclosing budget information is clearly set up by administrative regulation. However,Constitution as the fundamental law and the Law on Budgets still fail to deal with the topic of budget disclosure. Since 1999, our government has begun full aperture reform and budget disclosure .But our reform is short of theoretical evidence and legislative authority , which has bad influence on them.The thesis explains why the government must disclose budget by analyzing its theoretical basis.Meanwhile, by analyzing two examples, it also discusses the problems in the process of budget disclosure .At last, considering theory and fact , we counter measures on building the legal system of budget disclosure.Except of preface and conclusion , the main body is made up of four parts: first part , fundamental analysis on legal system of budget disclosure. Its parts are as follows: the budget of the concept, the concept of budget disclosure, the character of legal system on budget disclosure, theoretical fundamental of legal system on budget disclosure .It tells us that why government should disclose budget. After theoretical analysis, this article analyzes the relevant law on budget disclosure at first ; then this article summarizes two current governmental budget disclosure cases, Xinhe of Zhejiang province and Baimiao of Sichuan province. Xinhe is highly developed coastal regions in the east of China , and its budget is to participate in the budget; Meanwhile ,Baimiao locates in the inland areas with a relatively backward economy, and its budget gives more emphasis on the results of the public revenue. The third part , the thesis analyses the general problems on budget disclosure. It is made up of four parts: The legislative level, political and cultural level , structure of the system level, technology and management level .The last part , the thesis is about system construction . It is made up of two parts: one part is to perfect the law ; the other part is Specific system architecture, which is made up of general system structure and specific system architecture. General system structure fits all governments; specific system architecture fits the economically developed east parts.