A Study On The Transparency Of Public Budget In China At Present

In our country, the reform of the fiscal and taxation system began in 1990s has made the public budget management system and process standardize to a certain extent, improved the efficiency of the public budget. The new "budget law" passed in August 31,2014 let the public budget system and program get further standardization. However, the present stage of public budget development level in our country still has a long distance to the "transparent budget" goal mentioned in the Third Plenary Session of the eighteenth central committee. An "invisible government" may not be public, fair and transparent. In this paper, the author based on the perspective of administration and political to study the public budget transparency topic, through the analysis of theory and the Present situation, vertical and horizontal comparison, proposed the systematic route of China’s public budget transparency at this stage.This paper consists of five chapters. The first chapter is the introduction, mainly introduces reason and the significance of this article, domestic and foreign research status and the content and method of this paper. The second chapter firstly describes the concept of public budget and the meaning of public budget transparency, in which mainly include the comprehensive and true of public budget content, the public can participate in the budget process and express their demands, the process of public budget can get effective control and supervision. Secondly, the author elaborate relevant theories about public budget transparency. The third chapter sorts the achievements and remaining problems public budget transparency of our country. The fourth chapter combines the practice of public budget transparency theory with the Xin-he town public budget transparency reform together, sums up the reasons for the current problems existing in the public budget transparency. The fifth chapter systematically proposes the route of public budget transparency at this stage:the transformation of administrative idea and the method, promote the public budget into open and informatization; and further promote the public budget internal transparency reform; strengthen the construction of public budget democracy system, the practice of participatory budget; establish effective supervision mechanism of public budget, put the government in the "cages" of public budget; establish and perfect the relevant legal system, in order to provide legal guarantee for public budget transparency.