Some Thoughts In The Improvement Of Budget Act

When the" Republic of China"(hereinafter referred to as the" budget law" enacted), our country is in socialism planned economy to market economy transition period. With the development of market economy, public finance system is gradually mature, the current public finance reform, has developed from the initial framework to the current development of the improvement of the public finance system, the" budget law" increasingly shows its limitations, such as constitutionalism and public finance’s absence, the concept is not complete, budget compilation principle and method is not scientific, budget procedure is not perfect, the budget supervision is not perfect, no matter from the practice, or from the theoretical point of view, are clearly illustrated" budget law" amendment of urgency, modification is be imperative. Government budgeting, implementation, supervision and other aspects, also need the" budget law" to be embodied in. Start the modifications discussed "budget law" is from the beginning of2004, and had an unsuccessful revised edition in2007, The draft is by the National People’s Congress and the Treasury Department to complete in2010, It has been revised from that time. In November16,2011," people’s Republic of China (Draft Amendment)" in the State Council discussed and approved, and submit to the Standing Committee of the national people. In December2011, thought in the NPC and CPPCC discusses the eleventh session of the twenty-fourth meeting of the NPC Standing Committee read" budget law of the people’s Republic amendment", not in the NPC and CPPCC this year to discuss.This is a very complex legal, successive two are included in the"5National People’s Congress Standing Committee legislative plan", a jurist said it is economic domain play leading role in law."Budget law" revision is to advance our country constitutional government, finance the construction of rule of law and other legal system construction; It’s a key process of construct rule of law."Budget law" to raise funds and assigned to play a regulatory role, also on the transformation of the economic and development to adjust the economy has play a decisive role. Finally, the "budget law" in the balance of payments standard, financial management, perform government functions these aspects have the standard functions. Adhere to the rule of law concept in the first place, use legal management budget, administrative power should be restricted, the budget into in accordance with the law, administration track. Revision a tortuous course, controversial reforms, the complexity and difficulty of remarkable. In which project into the legislative plan10years later, the budget law amendment (Draft) and finally at the end of2011, the NPC Standing Committee, the draft was not released to the public.This article is based on China’s" budget law" the implementation situation, with reference to relevant literature and study abroad" budget law" and its related experience, combine our country national condition put forward to perfect the" budget law" thoughts. This paper in the following aspects:public finance concept and principle, forecast of revenue and scope, budget execution, reform the budget year and supervision...