The Research On The System Of Budget Decentralization Of China

With the establishment of the socialist market economic structure, there have been ahigh tide of reformation in financial field which aims at setting up the public finance underthe market economic structure.As the heart system of national economic structure, financialbudget system should also improve to set up the new budget system of modern constitutionalstate. Now we can see from a series of social phenomenon such as by using the relationshipof Beijing liaison offices of local governments and major State-owned enterprises to getprojects and money in budgeting and some government departments spend the money ofbudget during a short time at the end of a year budget enforcement, our budget systemdevelopment has a long way to go in scientificalness, transparency and democratization.Therefore, from the point of view of constitutionalism, there has to be a limit of performingthe authority of budget. And the most effective way of controlling the authority is using it torestrict itself, it is the next direction of reformation of our financial budget to make budgetauthority belong to different departments and make it restrict and cooperate each other.Look back forward the history of China’s budget system after1949, we can see clearlyof the reformation of our financial budget system, the most important one is setting upfinancial budget system has to according to socialism with Chinese characteristics,dealingwell with the relationship between central authority and local authorities, correctly holdingthe relationship between centralization and decentralization, setting up the activity offinancial management of different financial budget subject. What’s more, as a distributionsystem and operating mechanism, financial budget system relates to the balanced right ofproperty among the National People’s Congress, administration and judicial authorities.Therefore, we should distribute the budget power of NPC, government and law court tomake the budget more serious transparent and democratic.At the moment, in the longitudinal decentralization, the central and local powers ofauthority of office are not clear, and it still with administrative as the leadership, lacking ofstandardization, because of the powers of authority of office are not clear, leading to the lackof reasonable division featuring boundary, these will lead to the decentralization of thelongitudinal normative, local government, as the main body still lack a certain level budgetof independence, to balance the central government and local governments and the localgovernments at various levels, the transfer payment system is not perfect, also become aproblem of China’s budget decentralization system. In a horizontal decentralization, thebudget process, although the budget planning, implementation and supervision organs have more specific function division of labor, but the relationship among each other is still unclear,it is the important reason of contribute to the unclear separation of the relationship.Therefore, the budget system reformation of China have to go from longitudinal andtransverse, on one hand, establishing the legalized budget decentralization mode, giving thestatus of subject of local government budget, improving the power center of localgovernment, to restrict the budget of the central government. On the other hand, at the sametime of perfecting role of National People’s Congress, the government and the law court inthe budget process, making the restriction and cooperate with each other, in order to ensurethat the budget can achieve the public financial requirements under the market economycondition in not only formation, examine and approve, execution but also supervision.