Study On The Legal Problems About Fiscal Expenditure Budget Control

Fiscal expenditure is the government’s important guarantee to exercise theirfunctions to carry on the construction of the public, which is the basis for thegovernment to provide public services, and has relationgs with the normal operationof a country, meanwhile the assignment of the money for fiscal expenditure comesfrom the interests of the public, the purpose is to satisfy the whole social public needs,its use is closely related to the immediate interests of the general public. Budget as thetool of financial management, is the country’s annual concentrated financial revenueand expenditure plans which are approved in accordance with legal procedure by thepeople’s representative bodies, ruling the whole country’s sources of revenue andquantity, the use and the number of finance expenditure, reflecting the national policyand the scope of government activities and direction. Budget is passed by the people’ srepresentative bodies, so it represents the true meaning of the broad masses of thepeople, the main characteristic of the modern budget system is to highlight the budgetcontrol. In our country, financial reform has always been the center of all reforms,especially the problem of fiscal expenditure, financial expenditure has long been aproblem, especially its typically historic and urgency. the fiscal spending problem isnot caused by a only single reason, on the contrary, it is precisely because of thecombination of factors leading to this problem, however, the budget is weak oncontroling fiscal expenditure, so we also call the budget the soft budget. The weakbudget is a important reason for the problem of fiscal expenditure in ou r country. Atpresent, the reasons of China’s budget lacking of control function for fiscalexpenditure mainly are: budgeting system is not scientific; budget legislation is notperfect; budget supervision system is not sound and so on. The United States, Britainand Japan are the countries famous for early setting up modern budget system, thepractice of budget controling fiscal expenditure in these countries has a great help forour country, on the basis of using the experience of other countries and combiningwith the basic requirements of modern budget system, China should accord thefollowing several aspects to achieve the target of budget contr oling the fiscalexpenditure:at first we should perfect the work of budget establishment; secondly,establish and improve the supervision system of budget; at last, build the legalenvironment of budget controlling fiscal expenditure.