A Study On The Problems And Countermeasures Of The Government Budget Accountability

The government budget is of importance to national economy and people's livelihood, it has a significant impact on the many fields of social public life. We should transcend superficial analysis and ascend to theoretical concern. This thesis studies on the accountability of government budget, import some theories of public administration for demonstration and analysis, such as the principal-agent theory, the public choice theory and other related theory. The thesis systematically researched related contents of government budget accountability, for example, it's subject, object, content, problems and countermeasures, has certain theoretical and practical significance.Through actual investigation of China's current government budget accountability, we can know that more and more attention have been given to the government budgets. Our country have achieved certain results in government budgets transparent, more standardized three public consumptions, the revision of new Budget Law of the People's Republic of China and so on. But there still exist the following problems: firstly, lack accountability subject ability, including the public accountability consciousness' weakness, the news media has less information and the National People's Congress lack accountability system; Secondly, accountability is difficult, the existence of "other spending", the resistance of government departments and so on are all increased the difficulty of accountability; Thirdly, accountability is not strictly, because it's difficult to define responsibility and impose sanctions; Finally, the accountability procedure is unsound, for lack of attention and legal support.The existence of these problems prompted people to reflect on the government budget accountability. The lack of accountability consciousness is the deepest reason, insufficient legal support, budget information asymmetry, unclear responsibility boundary, discretion of Budget enforcement and restriction of system vulnerabilities are also important reasons. In order to improve the public responsibilities and performance budget, on the basis of using budget accountability experience of other developed country, we should construct government budget accountability environment and strengthen the actual ability of budget accountability according to the China's specific national conditions.