The Research Of Legal Control Mechanism Of Budget Adjustment In China

Budget adjustment refers to the changes of budgetary funds that require the legislature's approval,which belongs to a higher level of changes.From the view of the implementation of budget adjustment,the legal control is weak,mainly representing that the scale of budget adjustment is large,that budget adjustment is normal and less constrained by the National People's Congress.If these problems have not been effectively standardized and resolved,they will restrict the original functions of budget adjustment.Taking the control mechanism of budget adjustment as study object and starting from the balance of budget rigidity and elasticity and the balance of the power allocation of budget adjustment,this paper elaborates the starting rules,operating procedures,accountability mechanism in the budget adjustment system.Besides the introduction and conclusion,this paper is divided into seven parts.The first part summarizes the basic theory of budget adjustment.This part firstly defines the connotation of budget adjustment,and then sums up its characteristics through the comparison of budget adjustment and some other forms of budget changes.On this basis,this part expounds the realistic foundation of budget adjustment.The second part analyzes the purpose of legal control of budget adjustment,that is to resolve the conflict between budget rigidity and budget elasticity and the conflict between the right to approve of the National People's Congress and the right to change the budgetary funds of the government.Specifically,the conflict between budget rigidity and budget elasticity is that excessive rigid constraints will restrict the original functions of budget adjustment,leading to budget failure,while excessive elastic executions will hinder the realization of budget legal principles.Hence,it is necessary to control the budget adjustment to achieve the balance between the rigidity and elasticity.However,the conflict between the rigidity and elasticity reflecting in the specific level of power,is the conflict between the right to approve of the National People's Congress and the right to change the budgetary funds of the government.The third part is the query of the validity of the legal control of budget adjustment.This part firstly estimates the degree of budget adjustment from the two indicators including the deviation degree of budget and final accounts and thedeviation degree of the budget and makes a basic judgment on the effect of legal control through the degree of budget adjustment.Specifically,it finds that the amount of local budget adjustment funds is large and occupies a high proportion of the early budget,through the analysis of the deviation degree of budget and final accounts and the deviation degree of the budget in the whole country,the central government and the local government.Considering every province's actual implementation of the budget,there exists the problems including the scale of budget adjustment is large,the budget adjustment is normal and less constrained by the National People's Congress.The fourth part is the analysis of the institutional roots of ineffective legal control of budget adjustment.This part analyzes the reasons mainly in the level of budget adjustment system.Specifically,important reasons include the starting rules of budget adjustment is indeterminate,relevant subjects' power(right)restriction is imbalance,the control procedures are defective and the accountability mechanism is absent.The fifth part is the extraterritorial investigation and reference of legal control of budget adjustment.This part mainly studies on the budget adjustment and control system in the United States and Taiwan and learns experience from them.Firstly,it introduces the forms of budget adjustment,the restrictive measures of budget adjustment and the control procedures in the United States.Secondly,it introduces the budget adjustment system in Taiwan,including various forms,conditions and procedures.From their experience,we can learn that we should reduce the demand and degree of budget adjustment to keep the implementation of the budget appropriate and introduce the public participation mechanism.The sixth part is the overall path of improving the legal control mechanism of budget adjustment.Based on the reality in China and foreign experience of controlling budget adjustment,this part puts forward the overall path of improving the legal control mechanism of budget adjustment.First of all,we need to balance the power allocation of the National People's Congress,the government and the public.Next,we need to achieve the moderate elasticity in the premise of the overall rigidity.The seventh part is the concrete conception of improving the legal control mechanism of budget adjustment.Based on the overall path,this part puts forward some countermeasures from these three aspects in the budget adjustment system: the starting rules,operating procedures and accountability mechanism.