Research On The Openness Of Budget Of Municipal Government In Portal Website Of Jiangxi Province

The openness of the budget means that the government informs the public of the fullest,detailed,reliable,and timely information about the income and expenditure of the government so that the public can understand the true costs and benefits of government activities.Some scholars believe that the government budget of our country is publicly characterized by “fragmentation”,and the government portal website can thus build the Internet as the main platform for government budget openness.The government portal helps to improve the public budget quality of the government.However,the openness of the budget of the government portal website in China faces two outstanding problems: First,it is a late start and the development is immature;second,it does not form a unified norm across the country.This paper includes five parts.In the first part,the article explain the background and significance of the paper,and summarize the relevant research status at home and abroad.The second part defines the relevant concepts and theories in the thesis,mainly including the concept of budget disclosure and relevant theoretical basis,and introduces the main research methods of the thesis.The third part is the analysis of the process of the budget publicity in China,and clarifies the historical process and status quo of the budget disclosure in China.The fourth part in 11 cities in jiangxi province government portal site budget column as object,based on index system of evaluation standard,reference domestic and foreign literature about index system of public budget,the corresponding index system is established.The five dimensions(technicality,comprehensiveness,dynamics,and interactivity)of the budget are examined on the portal site.According to the inspection results to find out the 11 cities in jiangxi province government portal website common practical problems existing in the public budget,and Shanghai do better comparing the government portal website,the results of the analysis.The fifth part,according to the results of analysis,in view of the problems existing in the column of the government portal website budget,suit the remedy to the case,with reference to domestic and foreign advanced practice in the field of public budget,strengthen the construction of a comprehensive,improve the portal,and improve the dynamic and pay attention to budget integrity,notice the understandability,enrich the content of the budget,strengthen the convenience,manifests the service consciousness,increase government investment,regulate interaction column construction,determine the incentive mechanism of government public budget,legislation public budget,the revised "secrets act,regulate the openness of the budget of government,improve the supervision of the government is open play to the role of the National People's Congress of fiscal supervision,strengthen social supervision.