The Study Of The Guarantee System Construction For Public Budget Transparency

Making public the budget information, is a necessary means to achieve the people's sovereignty, the basic idea of modern democracy and nomocracy, the effective way to solve the Principal-agent problem, the prerequisite for good governance. As the development of global economy, democratic politics and science and technology, the issue of budget transparency has aroused more and more attention on a global scale. As the governments suffering the pressure of public spending, the burden of government debt, the problem of government risk and government legitimacy, they all hope to get support from their citizens by improving the budget transparency. Some international organizations also initiate to improve the transparency of financial information, promote the reform of the budget system. Recently years in China, as the development of market economy and the democracy and nomocracy of the government, the government, social organizations and the public increasingly concerned about the problem of budget transparency. As the progress in public finance, the "Twelfth Five Year Plan" proposed the problem of budget separately, listed the time schedule for public sector to open their budget and excellencies expenses. Improve the budget transparency has become a hot topic of discussion. Improve the budget transparency, can guarantee people's right to know and to participate, can promote the reform of public finance, can promote the development of socialist democratic politics and socialist harmonious society. Public budget is the core of the administrative transparency, which is decided by the nature of"people's money", therefore, the government budget must be supervised by the legislature and the public. The preparation, examination, implementation and evaluation of the budget should all be open and transparent, so that the general public can keep abreast of the controversy and interest during the budget. In the current international and domestic context, discuss the issue of budget transparency may have great practical significance.According to the <open budget index 2010> which was conducted by the international budget partnership,the overall score of USA, UK and France are all above 80(out of 100), but the overall score of China is only 13, which means chinese budget is not transparent. The USA, UK and France are countries who's budget is transparent, their budget practice are beneficial results from the development of human politic and economic civilization. Thus take a systematic and depth research of these countries'budget practice, has practical significance for the construction of the guarantee system. This article is divided into six chapters. The first chapter mainly expounds the background and significance of this research, the research review of public budget transparency, research methodlogy, focus, and innovations. ChapterⅡdescribes the meaning of budget and budget transparency, and expounds the theoretical basis of budget transparency. ChapterⅢanalyzes the guarantee system construction from the legislative perspective, for example, improve the budget law; set agencies supervise the budget; strengthen the power of legislative department; strengthen the independence of the audit department. ChapterⅣanalyzes the guarantee system construction from the administrative perspective, for example, increase the time of preparing the budget document, make the budget document more complete, detailed, disclose the budget timely. ChapterⅤanalyzes the guarantee system construction from the social perspective, for example, make full use of the media, facilitate people's participation, use advanced technology and make the budget documents to be accessed on the internet. ChapterⅥsummarizes the research and get the enlightenment for improving chinese budget transparency.