Study On The Public Legal System Of Local Government Budget

The communist party of China central committee and the state council attach great importance to the disclosure of local government budgets.At the third plenary session of the 18 th central committee of the communist party of China,it was proposed to implement a comprehensive,standardized,open and transparent budget system and deepen the reform of the fiscal and tax systems.Local government budget disclosure is an important part of the modern financial system and a key factor to realize financial freedom and democracy.China's current budget law was enacted in 1994,which has been in operation for 25 years.The budget law revised in 2014 established an open and transparent budget system,and the budget was publicly incorporated into the law for the first time and achieved phased results.However,in practice,there are still problems in the budget disclosure of local governments.In the process of implementation,there are cases of improper performance or malfeasance of relevant department heads,and the right of the public to know cannot be guaranteed.From the perspective of local government budget disclosure in China,this paper analyzes the development status and problems of budget disclosure at the legal system level.There are two main innovations in this paper: first,improve the mechanism of local budget disclosure.According to the legal procedures,we should standardize the procedure of budget disclosure,specify the contents of budget disclosure,improve the quality of budget disclosure,ensure that the government's revenue and expenditure activities do not deviate from the interests of taxpayers,and protect citizens' property rights from the encroachment of the expansion of government power.Second,we will improve the legal system for making local budgets public.It is suggested that the contents of the budget law on disclosure be detailed,and the regulations on the implementation of the budget law and the regulations on the disclosure of government information be amended to make the budget disclosure of local governments more enforceable.Putting the disclosure into practice can not only effectively solve the problem of unclear budget information disclosure,but also accord with the core value of modern financial system.