On The Budgets Configuration System Of Constitution Of Our Country And Perfection

Nowadays the Representative democracy is established universally,how to turn the invisible government into the sunshine government and a responsible government,the efficient allocation of public funding by using budget system,and budget power distribution between in the related subjects to become the core and key.There are serious problems in budget system in our country,the National People's Congress can't constraint the government budget act effectivly,“Three funds” Numbersn is astonishing and finance is wasted;The government adjust tax-collecting and relief at random,which harms to civil property rights;Citizen participation in budget constraints is overmuch,citizens' right to know and supervise budget is poor,There are too many obstacles in the judicial proceedings to protect budget 'right to know of citizens;central authority spend money assaultly by the end of the year,“Run department of local government money into”;the matters and the purse strings don't match between the central and local,the debt of local powers is rising,debt crisis comes;Budget audit institutions organs can't really supervise government budget management behavior,etc.This is actually closely related to the dislocation configuration and the imbalance of power of budget subject in the process of budget management in our country.In the configuration pattern of budget in our country,has not yet formed the mutual constraints and supervision system,administrative subject budgets along with the strong,legislative subjects budgets along with the weak,the absence of social main body budgets,lack of independent budget supervision main body,has formed "the government of the people's congress and administrative organs jointly control,lay particular stress on dominant" mode.Cause the budget prepare "rough",budget implementation "soft";the power of National budgets blur,budget approval "empty";Budget supervision "generic",the power of budget audit supervision weak and the missing of judicial organs budgets;As a power source of citizens away from budget management activities in the process of budget management in China,can't guarantee citizens' right to know budget through litigation.Budget is not only the concern of the economic law and taxation law for a long time,is also the constitution should focus on the problem.New“budget law”Come into force on January 1,2015,means taking a substantial step in setting up modern public financial system in China,will gradually improve the level of budget management in our countryunder the rule of law.But“budget law”as measures of the law itself,on the budgetary revenues without work space;On the budgetary expenditures for power configuration and the budget system design and other major problems won't be too much involved,rely on "budget law" through the technical refinement and design to solve the problems due to budget subject budget power configuration of imbalance and misalignment appears incompetent.The formation and development of the budget system is often the result of the political game,which in reality is not small,general legal relationship,but a major,the core of the constitutional relation,is the contents of the constitution.The configuration of power of Budgets related to the people,the legislative,administrative organs,The judicial organs,budget special supervisory organs,which highlights the people's sovereignty and the content of democratic centralism,reveals the balance of the justice and efficiency,not only from the perspective of tax law and economic law to understand and observe the budgets.The third plenary session of the party's 18 through the decision of“deepening the comprehensive reform of certain major issue”put forward to promoting the modernization of national management system and management ability,and finance is the foundation of governance and important pillar.Fiscal system is of great significance to modernization of national governance,as important system design of raising,distribution,and manage fiscal funds,budget issues about national governance,especially budget power configuration,which is the core of the financial system concern to the realization of governance ability or not.Constitution and related main body of the scramble for budgets are closely connected,the constitution is increasingly perfect in the process of budget power configuration.At the same time,from the system of national governance system,the constitution provides for the basic political system,economic system,cultural system,is the foundation of all legal system,is the national management system and management ability of modern important system resources.In a country under the rule of law,far from a systemic and integrity of the constitution to talk about governance is a theory of omission,should use the resources of the constitution to accomplish the modernization of national management system and management ability.Therefore,fully excavate and improve the constitution of budget power configuration of system resources,through the improvement of the system of the constitution budgets configuration,based on constraints of the authority of the constitution to guide “budget law” and “legislative law”,form a scientific budget management system.At the same time,due to the public funding is the foundation of power existence,budget can also as an important path of constitutional power,through the power of rational allocation of budget constraint authority,also is helpful for improving and promoting the modernization of national governance.The country's budget reform has had piodic progress,but the research focus in the field of finance theory and the finance and tax law,the constitution of the specification value didn't get the attention.The regulation of our country constitution of budgetary allocation is too short,directly leads to many problems of budget management in our country.By reasonable configuration related subject budgets of the constitution,which can effectively solve the problems of “budget law”,which as technical procedure law can not solved.In this paper,based on the basis of the budgetary allocation theory,expounds the general budget law and constitution of division of labor and positioning,demonstrating the legitimacy of the constitution according to the specification budgets configuration;Introduce relevant national budgets of configuration of constitution,summarizes system achievements for reference;The combination of many problems reflected by budgetary allocation problem of budget management in our country,to explore the lack of budgetary allocation system of constitution in our country;Finally proposed consummates our country from the distribution system of the constitution budgets envisioned,and attempt to modifying the related provisions,in the hope to give the guidance to relevant laws to perfect the budgetary allocation system,making the use of public funding democraticly and scientificly in our country.Narrative logic and content of this paper is roughly as follows:The first chapter is introduction.This chapter mainly introduces the significance of this article and the range of topics,from the point of view of multi-disciplinary detailed interpretation of the relevant domestic and foreign scholars,budgets and the budgets for budget allocation and the constitution of the relationship between research,to provide the following writing reference on research,and introduces the research idea of this paper,the innovation points and deficiencies,and the related problems are described.The second chapter is the basic theory of budgetary power configuration.In this chapter,from the perspective of the citizen property rights relations with countries,expounds thebudget is the link between countries and citizens of property rights,and from the budget,the basic concept of budgets and budgetary allocation,analyzed the pairing of budget and the budgets to ensure citizens' property right ascension and public welfare has great significance.Later in this chapter analyzes the budgets under the representative democracy between the subject and budgets in the related subjects formed by configuring type,this paper expounds the basic principle of budgetary power configuration.Finally,the paper analyzes the theory of budgetary allocation.The third chapter is the analysis of the legitimacy of budgets configuration of constitutional norms.In this chapter,from the perspective of the relationship between constitution and law,interpretation of the constitution and the general budget law of the location and division of labor,clarified budgets configuration from the constitution norm,budget ability construction and the concrete system implementation by the “budget law”;From the Angle of income and expenses points out our the insufficient of “budget law”in the specification budgets force and configuration,budgetary allocation must be appeal to a higher level of standard system,namely the constitution.At the same time,from the Angle of budgets configuration and the basis for the development of the constitution,constitutional history path,the basic principles and implementation of the constitution,constitutional sovereignty has the consistency of constitutional regulation and budgetary allocation keeping up with the trend of the world's constitutional,proving the of configuration power of budget in constitution is inevitable,reveals the unity of budgetary power configuration and constitution.At the same time,it is pointed out that the current fiscal constitutional research and budget constituent has become the consensus of constitutional community and the fiscal and taxation law,helpful to the development of constitutional law and taxation law.The fourth chapter is the investigation of budgetary allocation system of the constitution of countries outside.Worldwide through constitutional norms to control government budget balance is the practice of most countries,budgetary allocation system is more and more important in the position in the constitutional text,even with large scale,form from the entity to the procedure,from the compilation of draft budgets finally decided to the draft final accounts,completing the system of constitutional norm.This chapter from a single country,Japan and France,federal system of the United States and Germany aboutbudgetary allocation system in the constitution,and combined with the other countries in the text of the constitution about budgetary allocation system of perfecting citizens budgets,control the national debt ceiling;Representative establishment budget center doctrine;Constraints and checks and balances the government budgets;Central to the governance,endowing local budget right to income and set up independent budget watchdog as a perspective and the judicial organs independent budgetfor the typed inductive analysis.The fifth chapter is the analysis of the distribution of budgets configuration of our country constitution.how to regulate and control the operation of the power,is important matters should pay attention to the constitution,depending on the system construction of the constitution.First from the distribution system of our country constitution budgets standard system present situation investigation,points out that the existing constitution about budgetary allocation standard system formed under budgetary allocation pattern;And illustrates this pattern to our country the adverse impact of the budget management;Finally from the angle of traditional "follow" culture thick;The lack of checks and balances the concept and practice;Budgeting tool theory;Concept has not yet formed a tax countries;Power budget and budget ability confusion;the lack of related laws and blindly follow the Soviet union constitution in our country to point out the the causes of deficiency of budgetary allocation system in our constitution.The sixth chapter is the thinking of consummating the constitution budgets configuration system of our country.Governing the country by constitution and the rule of law and has operational constitutional text should be perfected.This chapter on the basis of analyzing the constitution attribute,demonstrated the race and select the constitutional provision,from the theoretical points out the importance and necessity of constitutional norm budgets configuration.In the end,From the five angle of setting up citizen budgetary system,limited scale of national debt;strengthen the budget resolution authority,enriching the connotation of the budgets of the National People's Congress;improve the government budgetary system,strengthening government budgets checks and balances;dividing the powers purse strings between the central and local;setting up the independent budget supervision main body and to promote the judicial organs budget independently;which improving the budgetary power configuration in the constitution,and try to draft theprovisions of the budgetary power configuration in the constitution of our country.