Research On The Public Budget Of Government Departments In Our Country

The implementation of government budget disclosure is a prerequisite for establishing a sound public finance system,and an important measure to protect citizens’ right to know and participate.In recent years,China has made great progress in publicizing the government budget:the budget openness has increased year by year,the open content of the budget has been continuously improved,and the forms of budget disclosure have been continuously enriched.The report of the 19th National Congress of the Communist Party of China pointed out that it is necessary to establish a comprehensive,standardized,transparent,scientific and binding budgeting system.The report has provided guidance for China to deepen the fiscal and taxation system reform.Since 2013,the Nanjing Municipal Government has started budget disclosure pilot work in 10 government departments.In 2014,the budget was disclosed in all departments of the city.After five years of development,the departmental budget public work in Nanjing has developed rapidly.Especially since the implementation of the new budget law in 2015,the preparation and implementation of the government department budgets,the year-end final accounts,the use of the three public funds,and other budgets associated with people’s livelihood,are gradually made public.As one of the departments under the Nanjing Municipal Government,the Nanjing Municipal Public Security Bureau actively implements the relevant budget disclosure.This article reveals existing problems by studying the budget disclosure of the Nanjing Municipal Public Security Bureau,and thereafter,extends the scope to analyze the common issues existing in budget disclosure of the government.The major problems identified are:the relevant laws and regulations are inadequate,the budget disclosure management system is to be improved,there is insufficient supervision means over budget disclosure,and the lack of a positive atmosphere/environment for budget disclosure.In response to the above problems,and drawing on the experience of foreign budget disclosure,the following recommendations are proposed:improve the relevant laws and regulations on budget.