China's Local Budget Legislation Under The Rigid Budget

Since 1994,China's implementation of the tax system after the reform of the fiscal system,with the gradual decentralization of our power,financial resources layers of the move,China's local finance gradually rely on land finance and borrowed a lot of local debt and various arbitrary charges.For the local financial chaos regulation,both need to address the local financial pressure,but also need to local government revenue and expenditure corresponding standardized management.Therefore,this paper attempts to guide the rigid budget strategy,how to improve our local budget legislation for more in-depth exploration.This paper is divided into five chapters.And in the first chapter,through the research background and the research significance of the local budget,the author summarizes the development of similar research at home and abroad by summarizing the research contents of the research contents of the local budget system under the rigid budget policy,The purpose of this paper is to explore the perfection of the local government budget legislation under the rigid budget from the perspective of rigid budget.In the second chapter of this paper,the concept,characteristics and related theories of rigid budget are expounded.The rigid budget theory refers to the law.The budget behavior must be more clearly defined.The budget must be strictly in accordance with the established statutory requirements.,Rigid budget with legal,certainty,strong binding and enforced features.And then elaborates the theory of rigid budget concept,which aims to provide theoretical basis for how to improve the local government budget legislation.The third chapter analyzes the current situation of local government budget legislation.Through the background of the tax reform of China's financial system,this paper analyzes the development of China's fiscal budget management system and the current situation of local budget legislation.Then,it mainly discusses the problems existing in the current local budget and budget legislation,including the problems of local government debt budget management,the shortcomings of local budget approval procedure and the shortcomings of local budget adjustment,and according to the existence of local government budget management The causes of the problem are: the negative effects of budget soft constraints,the lack of public budget accountability and the inclusion of local debt into the budget is too broad.The fourth chapter focuses on the western developed countries in the local budget legislation on the successful experience,and on this basis for further analysis and comparison,so as to come to China's local fiscal budget management reform of the useful revelation,including the following five aspects : A sound local government budget approval procedures,strict local government budget adjustment approval,the implementation of full-caliber budget,establish the principle of budget balance,improve the budget supervision and accountability mechanism.In the fifth chapter,this paper puts forward the suggestion of perfecting our local budget legislation from the perspective of rigid budget.It must first be clear that local debt should be more elaborated on the basis of the inclusion of the scope of our budget.Secondly,we should determine the system of local budget mechanism adjustment from the two levels of procedure and entity,including perfecting the law and strengthening the scientific nature of the budget.Finally,in improving the system of local fiscal budget supervision,we should strengthen the budget open,improve the local audit supervision,consider the introduction of taxpayers public interest litigation.