A Study On The Reform Of Public Budget To Promote The Construction Of A Clean Government Based On The Audit Announcement

The research perspective of political science is different from the Economics,Management and Finance which design the budget institution at the technical level,but emphasize the nature of budget process, which is all the people and therepresentative bodies to control the government’s financial activity. So in a sense,public budget is a system of control the government’s financial activity on the basis ofpolitical decisions. And budget authority is a very important kind of political power,budget institution is an important part of the politic institutions. The reform of publicbudget institution means reforming political system, rebuilding the public authoritybalance system that service the allocation of resources in financial. China began thebudget reform in1999, and this reform opens the budget era of China, standardizesthe activity of government, and reduces the misuse rate of funds. So the reform ofpublic budget has a very important positive influence on promoting the honestgovernment construction. Because of the limitation and long-term of innovation,promoting the honest government construction by reform of public budget is still haveimportant realistic meaning. In summary, this paper analyzes the relevant concepts inthe public budget and some basic theory on building a clean government which comesto a conclusion below: the purpose of public budget reform is to reshape the publicservice system of checks and balances in financial resource allocation. Therefore thepaper tries to combine with the implementation of the central and other financialrevenue and expenditure audit reports during the ten years from2003to2012. Theintent and purpose of this paper are to analyze the current public budget system fromthe construct of public budget: budget planning, budget auditing, budget enforcementand supervision, so as to put forward the corresponding countermeasure andsuggestion. In addition, this paper analyzes the extent of corruption between beforeand after the reform of public budget in American and Hong Kong, it discovered thatin18th and19th century, the main reason of greatly reduced corruption in American isestablishing of basic institution of public budget which includes the Specializedmanagement and oversight authority in budget. These honest government constructionexperience based on public budget reform could provide a useful reference to ourbudget reform.