Improvements Of Finance Expenditure On Chinese Legal System

Finance refers to the state or other public bodies to meet the public demand for access to use and management of public assets, which is an important way for countries to participate in national income distribution and redistribution, also it is an important tool for macro-control, including fiscal revenue and expenditure.Financial Act is the legal system of macro-economic regulation and control, which is an important part of the law, including fiscal revenue and expenditure. At present, China's legislature in more revenue, but in terms of finance expenditure has been more serious absence in legislation, the legal system does not establish a complete system. The main expenditure is the purchase of way expenditures and transfer payments. China's legal system in these two areas is not integrated; the relevant law-making is lower level of the law, but in practice there is no division of powers and financial authority government clearance and other issues, resulting in expenditures in many countries, but there is no legal basis for reasonable behavior of the dilemma.The topic is proposed theoretical basis for financial expenditure from the start, based on the method of spending two main components-the Government Procurement Law and the financial transfer payment method and operation of the legislative status, with foreign-related useful experience of the legal system in Chinese finance expenditure on the legal system, including legislation, legal remedies such as specific aspects of the operation and legal reflection, perfect for our Legal System of financial expenditure and the corresponding countermeasures.The first part is about the theoretical basis the state establish the contract nature determines the country should put the hand from the public property gained legally through the form of public products, while carrying out rational distribution of justice exclude person nature of inequality characteristics requirement just when allocated to maximize the ensuring public product distribution equality. Finance expenditure on legal system, as the important link of the public finance system must comply with the social contract theory and justice theory demands. Countries with civil legal guaranteed rights, natural afford to manage state and protection of citizens' economic rights, so macro-control function of right inevitable attributable to the country. Macro-regulation means which through to the national income and expenditure of total amount allocation, structural adjustment to effectively relieve the imbalanced development of public service, and unequal and solve problems.The second part mainly aims at our country finance expenditure approach two big key components——government procurement legal regime and the finance transfer payment legal regime's legislation and the movement present situation, analyzing our country present expenditure system existence legislation is not at a high level, even department law flaw question. The department rules and regulations and the local law lack the fundamental law the instruction, causes between the laws and regulations the relations not to be able to straighten out, practices in the process to conflict frequently, does not favor the expenditure legal regime's standard and the unification; In the legal movement surveillance aspect, movement system's establishment also has the flaw in the basic laws and regulations imperfect foundation, the related computing mode science, has not been able to display the financial method to safeguard the national enterprise development the objective, the surveillance department independence is not so good, the expenditure system movement's transparency and the justice should be strengthened; In the legal relief aspect, the right relief main body scope is excessively narrow, the relief way limits to the administrative relief, in the modern economic society such as the arbitration, the mediation and so on highly effective convenient relief method application insufficiency.The third part profits from the foreign country expenditure the legal regime, the union article content strips the related government procurement legal regime and the finance transfer payment legal regime's beneficial experience and carries on the comparative analysis, obtains to our country's enlightenment. Some developed countries and areas expenditure legal regime have the complete laws and regulations as a foundation, unifies the country earnestly (area) the situation, displays the legislative technology formulation to conform to the economic society fully to develop the request expenditure laws and regulations, take the perfect laws and regulations as the foundation, the expenditure system's movement relatively is also more reasonable, the related disbursement's measurement considered much such as factors and so on population density, region area, removed the human factor and the haphazardness, simultaneously these countries (area) in is equipped with the independent Supervisory department generally to expenditure's surveillance aspect, particularly take the expenditure department's independence as representative, maintained the self-objection and fair; In legal relief aspect, because these developed countries and the local legal regime is quite perfect, the relief department refinement, the relief way have also contained consultation, arbitration, mediation and so on, good has conformed to the international tendencies.The fourth part of the article analysis government procurement legal system and financial transfer payment legal system of our country two parts of fiscal expenditure on legal system to include legislation and legal specific implementation operation and legal supervision, relief rules aspects of reflection, perfect for our finance expenditure legal system thinking and to propose the corresponding countermeasure. On the legislation, perfect the legal system is fundamental, to strengthen the legal theory of the research, further study of the social reality appears in the department regulations, local law application of contradiction conflict phenomenon, improve legislation technology level, reasonable formulate relevant financial expenditure basic laws and improve legal levels. In legal operation aspects, learn from foreign advanced pattern, causes the government procurement diverse models, put forth effort to protect our nation with enterprise's development, Aiming at the regional economic development of unbalanced situation gradually established from the vertical transfer payment as the main transition to crisscross the financial transfer payment mode; To strengthen the supervision and audit financial expenditure, ensure fiscal expenditure of fairness and transparency, and perfects the National People's Congress for primary supervision of fiscal expenditure organ surveillance mode, while strengthening judicial surveillance, social supervision:Comprehensive use of administrative remedy, civil relief and so on many kinds of relief means, actively learn from absorbing advanced experience, introduce the corresponding consultation or mediation mechanism safeguard rights.