Research On Public Participation In Government Budget Supervision

The report of the 19 th National Congress of the Communist Party of China proposed to establish a comprehensive budget,transparency,standard science,and strong budgetary system,and clarified the important position of the modernization of the budget system in the new round of fiscal and taxation system reform.As an essential attribute of the modern budget system,“democracy” requires the public to express their opinions in a substantive and effective manner as the basis for decision-making in the government budget.However,at this stage,there is a lack of ways for the public to participate in the budget indirectly through the selection of the NPC deputies for government budget supervision.Under this circumstance,under the general trend of exploring ways to improve the effectiveness of the budget supervision of the National People’s Congress,it is of great significance to actively seek new ways for the public to participate in the government budget as an effective supplement to the NPC’s regulatory budget system.Therefore,it is necessary to carry out indepth analysis and research on public participation in government budget supervision.This paper aims to explore the strategic choices to improve the effectiveness of public participation in government budget supervision.In order to achieve this predetermined goal,the paper first defines the concept of public participation in government budget supervision,pointing out that it includes internalization participation decision-making and externalization for supervision,and the two complement each other,neither party can or missing;Through the principal-agent theory to clarify the principal-agent relationship between the public and the government,the author analyzes the significance of public participation in government decision-making through participatory democracy theory;it also clarifies the conditions and functions of the public’s effective participation in government budget supervision.Then,based on the degree of openness of budget information,the public has not participated in the budget supervision stage,the public has participated in the budget supervision stage through the NPC deputies,and the public has participated extensively in the budget supervision stage.The related practices and reforms are analyzed from three aspects: budget information disclosure,participatory budget practice and external supervision practice.Subsequently,using data collection and questionnaire survey methods,the public participation budget was empirically examined based on the three dimensions of legal system construction,government initiatives,andpublic participation,and the relevant factors affecting the choice of public participation methods were analyzed by MNL empirical analysis.Finally,through comprehensive research and analysis,the recommendations for promoting public participation in government budget regulation development are proposed,including four aspects:First,the formation of a broad sense of participation,while enhancing the awareness of government services,should also establish public civic awareness;The second is to improve the legal system for public participation,and to establish relevant laws on public participation in government budgets on the basis of improving the open legal system of government budgets;The third is to deepen the reform of the budget,improve the content contained in the public information while enriching the publicity,and improve its credibility;The fourth is to establish and improve public participation mechanisms,including public participation in budget supervision mechanisms,public learning and incentive mechanisms,and government feedback machines.