Analysis On The Legislation Of Government Budget In Our Country

Budget is often critical to national interest and people's livelihood,which embodies democratic system operation of authority.Budget is an important means of macroeconomic regulatory and also an important indicator of national governance system and governance capacity.Each part of government budget should be lawful,thus it needs to be regulated through legislation.At present,rule of law is deeply rooted among the people.The budget legislation is progressing steadily.On March 22,1994,the PRC Budget Law has been passed and is formally implemented on January 1,1995.From the amendment of the budget law by National People's Congress on August 31,1997 to its officially launch in 2004,and then the decision to revise the budget law by the 12 th NPC Standing Committee.Finally,it has been formed after a decade's effort.Its implementation has opened the new chapter of the budget and also provides the firm legal protection of our budget management.However,as our economic system reform and the reform of fiscal and tax system goes deeper and deeper,various defects begin to emerge constantly in practice.It is the first amendment since it is implemented for 20 years,which can modernize our national governance system and governance capacity through legal thoughts and forms and can also promote our government budget legislation.The revised budget law has made great progresses in budget management,budget openness,local government debt and legal liability,but at the same time it exposes a lot of questions.Our government budget legislation can not meet the development of our economy and society.The budget legal system is not well established as to adapt to the demand of market economy.In real democracy mechanism,all the problems can turn into the legal questions and can be solved through legal approaches.Therefore,it is meaningful to do some researches on government budget legislation.From the legislation perspective in the government budget process the problems mainly include: the budgeting subjects without refinement;budgeting without specific basis;without playing the role of National People's Congress in budget scrutiny and approval;The Law responsibility and the budget adjustment provisions are not clear;Budget legislative authority and configuration and accountability subjects are not clear with simple regulation of illegal behaviors.We can learn from other successful countries--checks and balances from American legislation;the annual Budget Act from France;Budgeting refinement from Japan.According to the present legislation situation and the economic system,budgeting can be more completed.Budget scrutiny and approval system and budget executive mode can be more regulated.Legal responsibility and supervision system should be explicit.I hope to promote our budget legislation process,improve the financial legal system and construct a country under the rule of law.