Research On The Legal Issues Of Budget Performance Supervision In My Country

Budget performance as the focus of fiscal reform,from the Third Plenary Session of the 16 th Central Committee of the Communist Party of China put forward the"establishment of a budget performance evaluation system,the first proposal to establish a modern fiscal and tax system in the Third Plenary Session of the Eighteenth Central Committee.,A scientific standard,a binding budget system,and comprehensive implementation of budget performance management,as an effective means to enhance the modernization of the national governance system and governance capabilities.At present,my country's budget performance reform has achieved certain results.However,the theoretical research behind budget performance management and its relationship with constitutional government are relatively few,and more of it stays as a tool for improving government performance management within the government.On the other hand,the cognition of budget performance during implementation is not clear,and the legal system supporting budget performance reform has not been established.These problems are not conducive to the establishment of a perfect modern budget system in my country.The goal of achieving public finance is the legal control of the budget,which specifically includes the abandonment of the budgetary centralism concept,the strengthening of budget legal supervision,the improvement of budget operation procedures and the improvement of budget responsibility control.Budget is a political act,which can restrict the government's administrative actions and protect the property rights of citizens,and budget performance is based on this political act,which is based on expenditure results and emphasizes the responsibility and efficiency of fiscal expenditure.Budget performance monitoring is inextricably linked to constitutional theory.Behind it is fiscal constitutionalism,the "visible constitutional government." The budget is at the core of fiscal issues.Therefore,the budget statutory requirement requires that the government's fiscal expenditure planning authority be completely under the control of the Parliament or the laws established by the Parliament.my country is in the stage of budget performance management to realize performance budget.The understanding of budget performance supervision should be changed from "controlling" the government's money bag to "controlling" the government's money bag.However,China currently has a poor understanding of the connotation of budget performance goals,the People's Congress has insufficient performance supervision during budget review and execution,performance results do not have control over budget expenditures,the legal constraints on performance supervision are not clear,the scope of performance information disclosure is narrow,and the whole process is complete.The caliber performance audit has not yet formed.And other issues.This paper draws on the experience of budget performance supervision reform in the United Kingdom,the United States,and Germany,and concludes that legislation is the main force to promote budget performance supervision.At the same time,it needs to rely on a perfect budget performance supervision mechanism and apply effective budget performance evaluation to supervision to establish financial Open and transparent budget performance reporting system.The key to solving the problem of budget performance supervision in our country lies in: legislation is to promote budget performance,should strengthen the single-line legislation of budget performance,reshape the power of budget revision of the National People's Congress,administrative organs accelerate the promotion of budget network supervision to budget performance,and promote the entire process of budget performance information initiative Open,establish the application of performance evaluation and performance accountability mechanism,strengthen the overall audit of budget performance in external supervision,improve taxpayer litigation,you can use the "outside brain" for review and supervision.