Budget Act Problems In The Practice And Study

In March 1994,the Eighth National People's Congress passed the first budget act,it is divided into of eleven chapters,the basic principles of budget management,the level of budget management,budget component system,the budget year,budget management powers and scope of revenue and expenditure,and budget preparation,approval,execution,adjustment,final accounts and supervision,have made clear rules and clear the budget violations principled penalties.With the rapid development of the market economy and Major change in China's financial system,Institutional mechanisms,operating mechanism and system design of the Budget Act has not fully adapt to the needs of the development of modern society,and exposed some problems can not be ignored in the implementation process.By reference to the relevant experts and scholars argument,combined with financial management practices,I analyze that the budget law,there are following problems in the implementation process.First of all,the budget act is not very perfect,such as,the budget control,management and implementation of specific provisions,and is not very clear.Secondly,parts of the current budget law were not suited to the new requirements of the new situation of economic and social,need further revised and improved.Thirdly,the execution of the budget act is not reach the designated position,is also not up to standard.Therefore,in the process of government fiscal revenue and expenditure towards public,the budget amendments have been inevitable.The paper have made full use of the historical research,comparative study,research and theory with practice,and other methods,studied deeply the shortcomings of China's budget act in the theoretical system and implementation,to provide a reference to perfect the legal system of China's budget.Innovation of this paper:One is able to integrate theory with practice,especially in conjunction with the practice of the local budget.Second,the analysis of the problem in the context of the market economy and the rapid development of information technology,in the current government fiscal framework down,made the comments and suggestions more in line with the direction of China's budget reform.Third,much of the material comes from practice,witch I have engaged in budget management and operability.In connection with the problems existing in the process of practice,the paper in-depth analysis from budget preparation,approval,execution,adjustments and final accounts and supervision,as well as the budget process,the budget act and the market economy,the public finance system adaptability,and so on.At the end of the paper,I propose some preliminary idea about the budget system.The paper suggests revising and perfecting' the legal system of our budget from the following aspects:First,building the budget act legal system compatible with the public finance system,strengthening the public finances of the budget act concept.Second,defining the functions of budget management scientifically,rationalizing the powers and responsibilities of the legal relationship between the main.Third,improving the budgeting methods,and enhancing more scientific of the budgeting,improving the budget review and approval system,and strengthening the budget binding.Fourth,further improving the relevant provisions of the budget execution,budget adjustments and budget accounts,and enhancing the operability of the budget.Fifth,improving budget monitoring system,and enhancing budget oversight utility.