On The Perfection Of The Range Specification Of The Balance Of Payments In China’s Budget Law

Existing budget law is17years, China’s fiscal situation and the management system have undergone great changes, changes in fiscal revenue and expenditure in the practical operation is also quite obvious. In this case, the current budget law, the scope of the provisions of the budget revenues and expenditures is obviously not suitable for the current situation of financial management, the main problems:First, do not reflect the complete picture of government revenue and expenditure, and the range of income and expense and classification basis is not clear enough Third, fail to reflect the characteristics of public finance public greatly lags behind the reform process of China’s financial and budget management. Range and classification of the existing budget law,"the balance of payments has been completely does not match the financial management reform in China practice, must be revised.From reality, carefully combing the practice of China’s fiscal revenue and expenditure items, pursuant to the delineation of the balance of payments. Learn from the advanced experience of the foreign part of the state budget revenue and expenditure range and divided at the same time, explore the basic principles of the specification range and classification of income and expenditure in the budget law changes, and then put forward the balance of payments range and classification laws proposed changes and related measures. Since the current budget law "definition and the scope of the income and expenditure the divided main way of example, there is no definition of basic generality, and therefore can easily cause the budget can not cover the scope of all receipts and disbursements of all levels of government, caused part of the balance of payments objective extrabudgetary cycle the resulting budget management and supervision blank also created difficulties for the countries to the prevention and punishment of corruption from the source system management.This article intends to suggest amendments to modify the range of budget revenues and expenditures of the budget law, the range of financial revenue and expenditure and classification based on principled or conceptual requirements, and strive to adjustment range from the legislation on government revenue and expenditure into the budget law within a greatly compressed part of the balance of payments the extrabudgetary cycle space, and ultimately provide a legal basis for building the comprehensive budget system and the system of anti-corrosion, the source of anti-corrosion.