Research On Budget Law System Of The National Government

Budget system is the basic financial system of a state. It mainly regulates the government’s fiscal plans which could be divided into two parts income and expenditure. In final analysis, it is the tools used to implement people’s supervision and government power control and is the financial system under the concept of the rule of law.Crisis of the late Qing Dynasty, the budget system ideas began to spread, the budget system gradually sprout. The Nanjing provisional government and the Beiyang government budget ideas, deepening, the budget system development. Budget practice has also made some achievements. The establishment and the budget law system in the period of Nanjing national government to implement laid the historical foundation. The period of Nanjing national government, the academia has carried on the beneficial discussion on many aspects of the budget system. The government has established the legal system and the constitution, laws and regulations, but the implementation of limited effectiveness. Look from the history, this period of budget legal thought is the most mature thinking of modern budget law, legal system also realizes setting. But the implementation of the adverse left a profound historical lesson.Organized by the Nanjing national government budget authority is the office, from the Chinese original transcendental accounting system. It was triggered a major controversy in academic circles. The Kuomintang as the ruling party, the central political conference made the power budget, which built on the basis of democracy with a deceptive budget system. After five revisions, programming from simple to bother to Jane. On the whole the trivia, not easy to operate, poor effectiveness. In view of this, the modern budget authority shall strengthen, aided drafting organ shall increase, compiling efficiency should be improved, making delay shall remedy.The Nanjing national government budget audit authority is the court, because of the central political conference to make the decisions, the consideration of the budget form than substance. But consider the principle, scope, limits, time, means and process Rules Legislation of various countries learn from each other, and with Chinese characteristics, is worth learning from. Budget relief also integrates many theories, considering the actual effect. There are important significance of budget system. Therefore, the National People’s Congress shall strengthen the power, while the establishment of the substantive rules in the budget law, perfect procedure regulations, provisions of relief and increased budget.The Nanjing national government established a complete budget supervision system. It includes the traditional sense of the administrative supervision, judicial supervision and supervision of legislation, there are special personnel supervision. But in the actual operation effect, administrative supervision and judicial supervision of limited effectiveness, barely running, legislative supervision effect completely, personnel supervision enjoy undeserved fame. Therefore, these four systems are to learn the lesson in modern, perfect.