The Legal Research Of Government Budget Information Publication

Government budget information disclosure is that government body disclose the basis of government budget and the process of budget preparation, approval, implementation, final accounts and contents to the citizens, legal persons and other organizations through legal ways and means. The legal system of government budget information disclosure refers to the legal system which established by law to protect the community enjoying the right of access to government budget information. Government budget Information legal system originated in Western countries, is the product of the bourgeois revolution, the development of human political civilization important results. Thus, the establishment of the government budget information public legal system is a necessary requirement of democratic political construction, the proper meaning of nation-building of the rule of law, the general experience of development of the Western developed countries. Under the background of improving socialism democracy with Chinese characteristics and constructing our socialism country under the rule of law with Chinese characteristics, we should establish a set of legal system for information disclosure of governmental budget from the general experience of western developed countries'development, in order to fulfill the transparency of "public finance", and genuine, full information disclosure of governmental budget, which is not only necessary but also feasible. Fortunately, along with the "the Regulation on Governmental Information Disclosure" took effect, Chinese governmental budget information disclosure has taken a substantial step, gradually from secret to disclosure. However, disclosure of the government budget information is still in its infancy, compared to Western countries'mature and perfect budget disclosure system, it is still confronted with plenty of problems that involve political system and cultural ideas, and far away from the normalization, systemization and programming of its operation, not mention to establishing a set of relatively mature, normalized and programming system. As a consequence, we have to transform the system of ideas and innovation, and improve our government budget information public legal system to achieve government budget information disclosure of the standardization, institutionalization and procedures of operation.The article is consisted of four parts. It introduce to China's government budget information public legal system and point to the present situation and problems of budget information public legal system, then give us some countermeasures and suggestions to improve our country's public finances budget information legal system, which is outlined from the concept, the basic features and basic principles in the first part. In the second part, we identify the basis of government budget information public legal system, in other word, it refers to democracy and political theory, public and government the principal-agent theory, theory of the fundamental rights of citizens, public finance theory. In the third part, we point to the present situation and problem of government budget information public legal system, and analyzes its causes. In the fourth part, we advice to improve China's government budget information public legal system, which includes the concept of change and the construction.