Research On The Legal System Of Disclosure Of Government Budget

The budget disclosure is an effective legal mechanism to regulate the behavior of government fiscal revenue and expenditure,and to protect the rights of taxpayers.Under the background of new taxation reform and the overhaul of “budget law”,the budget disclosure plays an important guiding role in deepening the reform of budget system.Nowadays many problems existing in the government budget is rooted in the lack of ways to know government budget for citizens,resulting a serious imbalance of budget information between government and citizens.At the same time,we don't have significant knowledge about the legal elements of budget disclosure,which has a bad influence on the legal system of disclosure of government budget.The citizens' right to know government budget is the logical starting to improve the legal system of disclosure of government budget.Open budget behavior is procedural,accountable and democratic and should expand constitutional responsibility in terms of the Constitution.Based on the definition and legal relationship of the right to know the budget,we analyze restricting factors existing in the legal system of disclosure of government budget.At the theoretical level,there is a “controlling law-authorization law” approach in the future.In practice,we should improve the relative supporting laws and regulations,enhance the supervision mechanism of people's congress,promote the participatory budget and construct the public-interest litigation system,which will protect the citizens' right to know budget in essence.