Research On Legal Problems Of Governmental Fund In China

Governmental fund play an important role in non-tax revenue.It is become animportant fiscal tool which for the government support special fields.Governmentalfund has an obvious different with tax and other non-tax revenue.It’s legalcharacteristics performance for the legality,national mandatory,the right andobligations of certain reciprocity and relevancy.It is a product in the period of China’seconomy from planning to marketing.Because China’s construction of legal system isnot regularity.Governmental fund became a tool of the governments at all levels toincrease local fiscal revenues.The phenomenons of collecting and abuse is becamemore and more seriously.With the development of China’s legal construction andawareness of civil rights,the management of governmental fund is on the righttrack.But How to regulate and control governmental fund and protect the legal right ofcitizens,is an focus which is worthy of study in the legal system of government.there are many legal problems on governmental fund,the legal system of budgetis not perfect,the procedures of collecting is defect,the dispute solutions are narrowedand range of application is uncertainty.These problems impeded the development ofgovernmental fund’s system,and not protect the fund’s obligators’s legal rights ofproperty.The framework of legal system in governmental fund is still vague,the argumentsof governmental fund’s legislative mode are basic legislation and special legislation.China should established special legislation mode to regulate the governmental fund.The most important problem is establish legal system of governmental fund to adaptto the development of China’s economy.The objective of to perfect governmentalfund’s budget system,enhance supervise’s system of procedure,improve the disputesolutions and establish a reasonable range of governmental fund.