On The Improment Of China's Pubilc Budget Disclosure System

Borrow the widely cited metaphor by Brandeis Judges:"Disclosure is the cure to heal the disease of modern industrial society,as sunlight is the best antiseptic and lighting is the most efficient policeman.”The pubic budget disclosure not only can promote the transparency of budget process,but promote the specific of.the financial democratic principle,strengthen the identification of clean and honest government and accelerate the international integration with the advanced financial management countries.Although our public budget disclosure system is initially established,it is still to be completed in the following aspects.On the one hand,the current system lacks of initiative,normative and effectiveness as the consequence of late start,unsound relevant legal and technical supporting systems as well as the longstanding thought of "official position",which means there is still a large gap with the western developed countries.On the one hand,admitting that we have initially established the system,our country still has no specialized laws to regulate public budget disclosure with the "Budget Law," "Regulations on Open Government Information," "Secrets Act" to be completed,and relevant provisions are not perfect,not uniform,low level of legislation as well as lack of maneuverability relatively.Even though the"Budget Law" had added the terms of the public budget disclosure in the second draft,the too careless provisions could reduce the legal authority and operation.The 18th Third Plenary Session held in November 2013 passed the "Decision on Deepening the Reform of the overall number of important issues",which made a provision to improve the budget management system,becoming the direction indicator of the further legalization and institutionalized for the system of public budget disclosure.This paper follows the logical process from the "origin issue" to"realistic concern",and from "experience" to "perfect system" by using the literature research method,comparative analysis and questionnaire method.It is divided into four parts,in addition to the introduction and conclusion.The first part is an overview of the system of public budget disclosure.After defining three groups of related concepts,it discusses the theoretical basis.The second part firstly analyzes the public budget disclosure from the time being made as the secret to the NPC until allowed open to the public from the historical dimension.After that,it examines the current situation and practice of the system from the dimensions of reality.Lastly it reveals the dilemma of the lack of initiative,normative and effectiveness.The third part introduces the UK,the U.S.and Japan's advanced experience in the public budget disclosure to provide reference.On the basis of the combination of the existing problems and foreign advanced experience in the public budget disclosure,the fourth part makes a recommendation from the update of concept from government to the public,the accordance of legislation from the abstract to the concrete and the strengthen of supervision from the inside to the outside,supporting of the improvement of the system of public budget disclosure from three aspects.