Research On Our Government Budget Openness

Our budget income reached13.953trillion RMB in2014, and spending also is as high as15.3037trillion RMB,9.5%higher than last year. To manage the financial funds scientifically and effectively, allocate public funds reasonably and make every spending fell on feet, we need a normative and institutional government budget. Besides the market "invisible hand", it also needs government’s "visible hand" as a role of economic stabilizer, cutting peak and filling valley providing public goods as well as making up for market failure to maintain a smooth national economy. To play the role of visible hand in the market economy, government mainly depends on its vast public money, and financial budget is the main tool for government regulating economy and managing public utility. With the deepening of the reform and opening up as well as perfection of market economy, Chinese people’s demands for democracy is growing whose citizen consciousness and right consciousness is strengthening at same time. People pursue to meet their right to know and to supervise on public affairs, and they are paying more attention on the government information, especially the government’s fiscal budget information. Under the background of social democratic atmosphere strengthen, government departments are also changing governing idea and meeting a shift towards a service-oriented government, to adapt to the public need in new environment. Increase transparency in the budget work has been written into the government work report and the Treasury has arranged the budget openness work schedule by2015in2012.These new trends of the central government and the local governments’new attempt on budget openness work clearly showed the Chinese government’s strong determination to promote national budget transparency and improve the level of public budget. Although determination and confidence is indispensable, we also must clearly recognize that the public budget level in our country is still at the lower stage-both government budget openness level and corresponding finance supporting mechanism are far lag of foreign developed states’ budget transparency. While there is a quite big gap between our budget transparency extent and widely recognized international transparency requirements. Also to promote the government budget public work faces many objective condition limits in China’s current economic, political and social environment.Based on above reasons, we should realize our disparity and insufficiency, combined with our own national conditions to learn advanced experience from the international public budget work, take advantage of China’s late-mover advantage, with firm faith to promote the level of our government budget openness work.In this paper, the research of our country government public budget is divided into five chapters. The first chapter, introduction, briefly explains the reason of selecting our country government budget public problem as research content in this article selects. This chapter elaborates the significance of this research, introduces the domestic and foreign research progress of theory and practice of public budget and narrates the research ideas and methods At same time. The second chapter is the theory department in this paper, introducing the basic theory of the essay, the connotation and evaluation standard of budget openness. Using the theory of public finance, public goods theory, the balance of supply and demand model and principal-agent theory, the second chapter provides legal proof to open government budget, laying a theoretical foundation for later analysis. The third chapter describes the present situation of our country government budget openness level, current budgeting work procedure and reviews three development stages of the our country government budgets openness since the founding of new China until now. This chapter points out three problems in our current government budget public work:lack of comprehensive, inconvenience in information obtain and difficult to implement the public’s right to know, then analyze the reasons behind these problems from the legal defects, the existing technical limitations, supervision and accountability falsified and weak social democratic idea and many other aspects. This paper in the fourth chapter makes an overview on current world governments public budget situation, and sets the leading country-United States-as an example, review the course of its budget information openness, analyzes the government-market double driving mechanism behind the its budget work development, and summarizes the experience can be reference in the late-development country from United States’over one hundred years of government budget public work. Last chapter, deeply considering our national conditions and foreign experience, on the basis of the above analysis in existing problems and the causes, makes expectations and suggestions for legislative institution, financial department, supervision organs and the social public to speed up the pace of our country government budget openness work.