Research On The Reform Of Government Budget Approval System In China

As the connecting hub of the budget system,budget approval connects budget preparation and budget execution,which runs through the whole process of government budget management.The reform of budget approval system is not only an important starting point for optimizing government budget management,but also closely related to realizing the modernization of the national governance system and governance capacity.The people elect the NPC members to exercise the power of being masters of the country for the people's sake.The NPC entrusts the government to manage state affairs,and the budget is the core way for the people and the NPC members to supervise government actions.Government budget examination and approval is an important way to implement the power of the legislature.It is an important part of China's democratic political reform.The budgetary issue is not only a financial issue,but also a political and democratic issue and a government management issue.Under the background of the "New Era",it is of great significance to thoroughly study the reform of the government's budget approval system.The introduction part defines the concept of the budget examination and approval system from the three elements of structure,procedure and content.The government budget examination and approval system is a series of behavioral standards for the expenditure department,the administrative organ and the legislature to conduct budget examination and approval activities in an orderly manner.The second chapter uses the theory of state governance,progressive budget theory,budget maximization theory,principal-agent theory,transaction cost theory and budget approval information theory to analyze the necessity of reforming the government budget examination and approval system.In addition,this part also analyzes the significance of government budget approval system from multiple angles.The third chapter sorts out the historical evolution of China's government budget examination and approval system,and introduces the modern government budget approval system that has been established in China in light of the actual situation.The fourth chapter uses the normative analysis method to summarize the problems and reasons of the government budget examination and approval system from the perspective of the approval structure,approval procedures and examination and approval content.The fifth chapter uses the comparative analysis method to summarize the government budget approval system in developed countries and regions,and further analyzes the reference significance and enlightenment for the China's reform.The last chapter is based on the basis of the previous research,from the following aspects to propose to improve the reform of China's government budget approval system: perfecting centralized administrative examination and approval,strengthening the implementation of legislative approval,establishing the relationship between administrative and legislative approval,improving the examination and approval procedures,enriching the examination and approval content,improving the legal basis,and strengthening the information construction of budget approval,etc.