Study On Fiscal Information Disclosure Of Guangxi

For assure people’s right to information and improve democracy, it’s necessary to let the fiscal information disclosure. But because of the special national conditions and backgrounds, we don’t have any experiences of information disclosure. With the economy rapidly developed, and people’s living level increased, the national governance level upgrades at the same time. With the Philosophy of the rules of law deeply rooted in the people’s heart, it becomes extremely focused of the government information disclosure, especially the fiscal information. In 2008, "Regulation of Government Information Disclosure" mentions that, government should disclosure it’s fiscal information such as budget, final accounts etc, it opens the first step of the fiscal information disclosure. In 2015, the amended "Budget Act" put into effect, it clarify that government should disclosure it’s fiscal information include budget, budget adjustment, final accounts and debts information in the specified time. It provides the legal supports for fiscal information disclosure. Chinese government is exploring and reforming that, how to make people understand government’s policy, measure, input and effect. The experience certifies that, the fiscal information disclosure is irrelevant to the economic level of a region. Guangxi economic level doesn’t rank the forefront, but we can do the disclosure well if we determined to make enough efforts, and get the right methods. Therefore, it’s very meaningful to research the topic of Guangxi fiscal information disclosure.The paper is on the guiding ideology of that information disclosure is normal, and it’s exception of information’not public. The research takes the method of theoretical research and empirical analysis, inductive analysis and so on. Firstly, by reading, learning the literature and documents home and abroad, fully understand the theoretical and legal basis. Secondly, collecting information from books, magazines and world countries governments’websites, to learn their fiscal information disclosure practice to learn lessons from them. Thirdly, widely collecting the current situation and practice of governments at all levels in Guangxi, by anglicizing and inducing to summary the questions of Guangxi fiscal information disclosure. Finally, linking theory with practice, base on learn lessons from the experience above-mentioned, proposing the suggestions to promote Guangxi fiscal information disclosure, including improving the legal basis, enhancing the public awareness of democracy, starting budgeting process open, expanding the initiative to open the contents of financial information, refining financial information disclosure.