Research On The Budget Legal System For Government-managed Funds

Government funds are levied on specific objects in accordance with the provisions of relevant laws and are earmarked for the fiscal revenue of specific public utilities development.Government funds appear on the basis of the collapse of the planned economic system and the rapid development of the market economy.Its production is full of distinctive characteristics of the times.Compared with traditional incomes such as tax revenue,it has mandatory,unpaid,and special funds.It determines its characteristics in the financial system.The particularity of the government fund determines that its budget should be different from the general public budget stipulated in the budget law.Its main purpose is to make up for the lack of fiscal revenue.However,with the development of China's fiscal decentralization system,the income of government funds has grown rapidly in China.Local governments have indiscriminately levied government funds,and government funds that have expired are still being collected.s concern.With the continuous increase of the total income of government funds,it has become an important source of China's fiscal revenue.The people have the right to know the income and expenditure of government funds collected by the government.The government's government funds are open and transparent.obligation.Incorporating the government's "money bag" into the budget is the most favorable way to protect the rights of the payer and regulate the government's behavior.Exposing various irregular behaviors under the sun can kill the growing bacteria in the dark and humid.In the case of China's increasing emphasis on the rule of law,the government fund budget is naturally regulated as a special budget.Since the State Council issued the "Decision on Strengthening the Management of Extra-budgetary Funds" in 1996,some extra-budgetary funds have been gradually included in the budget.From the management to the gradual budgeting to the full-scale budget,the government fund budget can be said.Has been strengthening the norm of the road.At present,China's government fund budget still has many shortcomings in the legal system construction.Its inadequacies can be described as a stumbling block in the process of strengthening the standardization of the budget.It is based on the understanding and analysis of the government fund budget.At present,there are problems in the legal system of government fund budgets in China,such as: the government fund budget and the relevant provisions of the budget law are not in conformity,the people's congresses on the budget approval authority are in the form,the government fund budget management system is unreasonable,and the government is The lack of supervision of the fund budget and so on.The author analyzes the historical evolution of China's government funds from the generation and development to the gradual integration of government funds into the budget.From the discussion and analysis of the relevant concepts of the government fund budget system and its theoretical basis,the current government fund budget for China.The system has been deeply analyzed,and points out the inadequacies of the government fund budget under the current conditions in China,and analyzes them one by one.At the same time,it puts forward some suggestions for improving the legal system of the government fund budget in view of the above shortcomings.