Research On The Legal Problems Of Local Budget Autonomy In China

Finance is the basis and important pillar of governing the country,the budget is a national financial core and cornerstone,the relationship between the people's livelihood.Fiscal policy as one of the means of national macro-control,the budget has become an important tool for all levels of government to strengthen macro-control.In essence,the study of the autonomy of local budget has been involved in the core content of local fiscal autonomy research,namely local fiscal autonomy.Since the reform of the tax system,the state has been of great value in the reform and exploration of local financial related fields.From the perspective of local government,the central and local governments between the financial revenue and expenditure is directly related to the local government budget revenue projects,the scope of expenditure and standards.Therefore,the tax system on the local government budget autonomy is essential.Due to the lack of tax reform,resulting in local budget autonomy in trouble.In this context,this paper attempts to expand the local budget autonomy through legal perspective,Through the basic theory of local budget autonomy framed,the local area of the budget autonomy model to study,etc.the legal mechanism of local budget autonomy is constructed systematically from the aspects of budget legal system and the division of fiscal revenue and expenditure,which has certain practical significance for promoting the construction of local budget rule of law.The main contents of this paper are as follows: The first part mainly studies the fiscal budget theory such as fiscal federalism,local autonomy and public finance theory,and further defines the scope of local budget autonomy on the basis of distinguishing between central and local budget relations.That is,on the basis of vertical fiscal decentralization,the local budget autonomy is the local government in accordance with the law to tax,debt and other means to obtain sufficient financial budget income,and within its scope through the independent government's statutory budget process,according to their own budget plan priorities to arrange their own budgetary spending power.The second part is mainly based on China's current specific conditions,the local government budget autonomy of the legislative and operational status of the analysis.From the legal point of view,we come to the current budget legal system is imperfect,low level of legislation and legal norms between the conflict and other issues.From the operational point of view,the current decision-making power of the local budget,the lack of power and propertyrights,local budget income and other issues.The third part mainly analyzes and compares the budget system of France under the federal system and the single system.And deepen the reform of local budget autonomy in China to provide valuable experience in improving the legal system,fiscal decentralization and increase local budget revenue.The fourth part mainly through the continuous standardization and improvement of the local budget legal system,to scientific and rational division of the central government financial relations,to confirm the local government's substantive budget subject qualification,multi-channel protection of local budget revenue and speed up the financial affairs and expenditure responsibility division process to solve our current local budget autonomy facing the plight.At the same time,from the audit and the people's congress supervision will improve the incentive and supervision mechanism into the local budget autonomy system for China to deepen the local budget autonomy reform to provide effective legal protection.