Research On Budget Openness Problems Of The Local Government In The Practice

The apocalypse of American progressive era laid stress on a word:A no budget the government is not transparent government, not transparent government is probably not the democratic government. The word pointed out the importance of public transparent budget. Began to the70s and80s of the20th century, public policy makers of western countries payed close attentions to budget transparency problem increasingly. In the90s, the theory and practice of budget transparency attracted more and more attentions. And research on budget openness abroad had more mature. But the budget transparence research started from the90s approximately in China. In recent years, although the level of the local government budget transparency has increased in our country. Compared with developed countries,there is still a big gap between them.From the founding of new China in1949to the reform and openness in1978, our country was highly centralized planned economic system. The budget was just the policy tool of plan implementation. The budget is a state secret, not open. With the deepening of reform and openiness, our country economic society has undergone earth-shaking changes. And the reform of political system is constantly ahead. The comprehensive quality of citizens have been improved greatly. People have already realized that many government actions have all kinds of connections with the government budget. In order to supervise the government behavior effectively, and to further promote the development of democratic politics, the key is supervising the government budget. That means to realize the budgetary democracy. And the connotation of budget democracy includes the budget openness. Because of following the pace of the times, and considering the realistic need, our country started the modern public budget reform. In recent years, both the central government and the local governments, all related to the budget openness problems would become focus topic.However, follow modern budget principle, our country is still not the country with the modern sense of the national budget. Public budget reform is not only administrative reform but also political reform. In the key point of the dual reform, this involves a series of complex issues. The difficulties of budget openness reform can be imagined. This thesis is based on the question "why the development of budget openness faces so many challenges and difficulties in sub-national government?"as a central part. The thesis applies principal-agent theory and citizen participation theory. This paper reviews the local government budget process and patterns after reading relevant documents about local government budget openness at home and abroad by mean of literature material comprehensive analysis method. The author find there are so many problems of the local budget openness from the links of budget legislation, preparation, examination and approval, execution and audit. The author find out why it is so hard to open local government budget and resistance of local government budget openness comes from the local government. Then the author adopts opinion and suggestion for local budget openness. Firstly, in the culture and faith aspect, to strengthen service consciousness of the government administrative staff and taxpayers’consciousness of all people. Secondly, to establish and perfect the relevant laws and regulations in order to provide legal basis for local government budget openness. Thirdly, in budget preparation aspect, to perfect and open the program and process of local government budget preparation. To develop and open the detailed and understandable local government budget. To encourage citizens to participate local government budgeting. To formulate the standard of Three Public"Consumptions strictly. Fourthly, in the aspect of budget for examination and approval, to perfect the people’s Congress System. To establish the budget review panel of experts and citizens hearing system. Attempt to implement departmental deliberation and voting system. Fifth, in the aspect of budget openness channel, try to open the budget information unified by the ministry of finance. To adopt diversified form of budget information openness. Sixthly, in the aspect of budget examination and audit, to establish the budget work assessment and accountability system. To perfect the budget audit system.