| The current budget law of our country is "the People's Republic of China budget law" that passed on the Eighth meeting of the second National Peoples Congress in March 22nd 1994,and have been implying since January 1st in 1995, up to now already 13 years. For overcoming the irregularity of the tradition budget, we adopted a series of reform in the tax system, management about "two lines of receipt and expenditure", budget in every section, the government receipt and expenditure classification , the national treasury concentration etc,and have ever obtained very great results .But, because of the change of history the conditional, the market economy system and public finance system established gradually, this budget law has already become a fetter about our country socialism market economy increasingly to develop further , a revolution in budget law system seems ready to come out. We should reform and perfect our country the budget law system according to the request of the public finance, and in the light of public budget of direction. However the reform of the budget law system is a complicated system engineering, involving a society of each aspect, this destines the way is far.By the public finance content and the hypostatic analysis, examines the function of the budget law under it's frame, we discover the budget law have many functions in creating the fair market competition order and establishing the public finance system, controlling government's behavior and supporting the public benefits of the taxpayer. Therefore, I believe that the public finance theories is a foundation at perfecting the legislation on budget and it's law system, and we should define the public budget as a goal for perfecting our country the budget law .The full text is tightly around to establishing this topic of the public budget law system in the our country, anglicizing the problems in the process of enforcements, in the domain of public budget, put forward the measures and the speculation in reforming and perfecting the budget law system. Except preface and conclusion and postscript, there are five parts in the article.The first part, the function and status of budget law in the domain of public finance. The article examines the function and status of the budget law by anglicizing the content and hypostatic of the public finance.The second part, public finance theories is the foundation of our country budget legislation. The article sets out public finance is sublation and development to nation public finance. The part includes four aspects as follows: the essence of public finance is the basic concept of the legislation on budget; the function of public finance decides the purpose and the aim of the budget legislation; the principles of budget legislation reflects principles of public finance, the objects of the budget law are important parts of public finance.The third part, current status and main problems of our country budget law in the process of implementing in the domain of public finance .The article firstly introduces the basic framework of the current budget law, and then analyzes some main problems extended in budget controlling system, budget workout, budget approval, budget execution and budget supervision.Problems as follows: The first, budget controlling system under tax distribution existences some problems: (1) The government power is divided not clearly between affairs and finance, such as: the division of power in affairs between government and market is not clear, the government activities existence a phenomenon of ultravires and absence; power in affairs between different levels of government is divided not definitely and overlapping. (2) Division of the government power in tax is lack of a stable rules, power in tax and power of tax policy establishment are over centralized. (3) Except power in affairs, there are problems of power in finance: it is difficult to determine and practice power of charge of local government; local government has no power to issue bonds; existing transferring payment system is mere, it is lack of a unified "transferring payment system law".The second, main problems in budget workout:(l) Methods of budget workout is not agree with the request of the budget integrity, and needs an improvement, true integrated budget hasn't yet built up.(2) Budget workout lacks supervision because of power of budget in allocation not the right focus.(3) Methods of budget workout is unscientific, and lacks an effective forecasting model in economy, and lacks a continuous complete dynamic database to support, during the workout and estimation of fixed projects, there is no estimation formula.(4) Budget activities want for forcible restriction, because of undeveloped legal system construction.The third, the existing problems in budget approval process, as follows: (1) From the perspective of controlling power, the National People's Congress's role have not been effectively carried out in the entire budget approval process. The review is not clear, and is not guaranteed in review time; power level of the National People's Congress is unclear, and power division between Government and the National People's Congress is unscientific. (2)From the perspective of the rule of law, there is no stipulation on legal liability about approval. (3) Representative's quality could not reach the request of budget approval, and it is not publicity.(4)The procedure and the way of budget approval are unreasonable.The fourth, main problems in budget execution:(l) Existent problems in carrying out process: execution is too random; cases of illegal or anti-regulation uses of budget fund are common in governmental stock process; low efficiency and value in use; execution process is lack of democratic supervision and budget accounting system has deficiencies; procedure of appropriating funds want improved; existent unstipulated contents in law in execution. (2)Budget adjusts provision is not explicit and not scientific: the concept is unclear; condition of adjusting is not strict, the procedure is not perfect; the scope of adjusting is narrow, and corpus of adjusting is breadth.(3)It is short of consummated valuation system of budget execution performance and the legal system to govern and guarantee such execution.The fifth, main problems of budget and final accounts about budget supervision: (1) It is low efficiency in supervision of the National People's Congress. (2)It is difficult to practice audit work profoundly and effectively, because of double leaderships.(3) Distemperedness of legal system, faultiness of legal liability system.(4) Budget does not open, and not transparent, and long-term lack of social supervision. The sixth, conflicts between Constitution and other laws during the execution of current budget law, such as: "Audit law ", "agriculture law ", "science technique universality law "etc.The fourth part, the perfect paths of our country budget law system at the perspective of public finance. The article discusses the perfect paths of our country budget law system in general principle and specific method, concrete strategies mainly has several aspects as follows:The first, perfect budget controlling system under tax distribution, strengthen related legal system construction.(1)Reasonablely divide the power in affairs and finance between the all levels government, and make into law.(2)Give local governments certain power to issue bonds.(3)Set up our country transferring payment system.The second, perfect budget workout, as follows :(1)Build up multiple compound budget system and true integrated budget.(2)We can take some measures :insure budget workout time abundant, make the contents of budget workout scientific reasonable, extend the time of budget workout ,and establish mid and long term budget system and rolling budget workout system etc.(3)Make use of the modern technique strengthen the support of budget workout, and establish as soon as possible a sound scientific data library project.(4)Enhance its transparency and legitimacy, gradually building forum website of information publishing of budget draft, make the public fully participate in the discussion of this Bill.The third, perfect approval of budget:(1) Appropriately bring forward and extend the time of budget.(2) Entrust amending power to the National People's Congress and balancing power to government.(3)Build up public system of budget and final accounts, hear argument opinion of experts, build up the mechanism for public to participate , raise transparency and democracy of the budget and final accounts.(4)Make approval procedure clear.(5)Expend the scope and depth of power of budget approval, build up subentry approval system; cancel Budget Act on local higher-level consideration of the lower total budget, smooth the legal relations ,saving system resources.The fourth, perfect budget execution:(l)Solve the problems in the implementation process: set up legal concept in budget, widely develop audits in governmental stock , implement the system of budget report and publish, revised budget year, change the calendar year system to year-to-year budget system, and improve budget accounting system, and promulgate the system of appropriating funds separately.(2) Improve the system of budget adjustment, and amend the definition of adjustment of budget law; clear and specific meaning of "special conditions", combine exhaustive enumeration and clause that reveals all the details to solve the problem of lax budget adjustments conditions; cancel the power of budget superaddition of government lower than county, bring the return and allowance from higher level governments into management of budget funds.(3)Perfect mechanism of valuation system of budget execution performance, accelerate construction of valuation system of budget execution performance.The fifth, perfect supervision of budget and final accounts:(1) Accelerate legislation and raise the quality of supervision of budget and final accounts.(2)Build up the scientific system of supervision, specify and detail budget items, and further develop income and expense division reformation, strengthen substantive results in budget supervision; auditing organs at all levels will be assigned to the National People's Congresses at all levels of the sequence to enhance the independence of the audit organs and legal status, strengthen auditing supervision, and smooth the relations between the National People's Congresses, the auditing departments, financial departments, and supervision departments in the budget division of labor; establish the social supervision system of budget.(3)Make the legal consequences of supervision clear, enhance the materials effect of supervision.The sixth, solve the conflicts between the budget law, the Constitution and other laws; and correct the deficiencies of budget law. (l)In the macro, establish Budget Law core status in financial law system. (2) In the micro, coordinate the conflicts between budget law and other laws. |
PDF Full Text Request