Research On The Improvement Of Budget System From The Perspective Of National Governance System Modernization

The Third Plenary Session of the 18 th CPC Central Committee proposed that finance is the foundation and important pillar of national governance,scientific fiscal and taxation system is the institutional guarantee for realizing long-term stability of the country,and the establishment of modern fiscal system is the inevitable requirement for realizing the modernization of national governance system and governance capacity.As the premise basis for the orderly operation of the financial system,the budget is an important tool for the government to carry out macroeconomic regulation so as to improve socioeconomic development.Establishing a modern budget system is not only an effective way to promote the reform of the financial system,but also an inevitable requirement to build a modern financial system.The rule of law is the core of the modern budget system,strengthening the construction of the rule of law,promoting the institutionalization,standardization and rule of law of the budget system are not only related to the financial management and the effective improvement of the government's public service level,but also related to the implementation of the major decisions made by our party and the state.It is the theme of promoting the modernization of the national governance system and governance capacity.This paper mainly focuses on the legislation and implementation status of the current "Budget Law" and suggestions for improving the budget system,which are divided into five parts.The first part is the introduction.The research background,value and significance of the topic are briefly introduced,and then the research status at home and abroad,the research ideas and methods of this paper and the existing deficiencies are briefly described.The second part discusses the relationship between modern budget system and modern finance and national governance,and analyzes the importance of the modern budget system to promote national governance capability and system.The third part describes the problems in budget preparation,budget approval,budget execution and budget supervision of the current "Budget Law".In the fourth part,experience analysis is made on the budget of the United States with emphasis on balance of power,the budget of New Zealand with great success in performance budget reform and the budget of Japan with pursuit of delicacy management,which provides reference for improving the modern budget system of China.The fifth part is the core of this paper.Aiming at the main problems existing in the legislation and implementation of the current “Budget Law”,based on the experience gained from the analysis of the success stories of the three national budgets mentioned in the fourth part,Emphasis is placed on improving the modern budget system by promoting the standardization of budget operation,establishing a sound and reasonable budget approval system,promoting transparency and routinization of budget execution,and strengthening budget supervision and improving the system of illegal accountability.I hope that at the end of this paper,we can provide reference for the improvement of China's budget system,the establishment of a sound financial and legal system,the promotion of ruling the country by law,and the improvement of national governance.