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A Research on China’s Government Budget Openness

Author: ZhouPeng
Tutor: SongXuGuang
School: Dongbei University of Finance
Course: Public Economics and Public Policy
Keywords: government finance budget openness
CLC: F812.3
Type: Master's thesis
Year: 2010
Downloads: 404
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Abstract

Budget information is the basic of government finance. In the market economy system of China, the government budget is not only the government’s revenue and expenditure programs, but also the direction of public policy, or even a tool of macro-control. As democratic politics goes popular, the requirement for the disclosure of budget information is being more and more serious. According to the principal-agent theory, as the publics’ agency, the government is in duty bound to disclose budget information and initially shows their fiduciary performance to the public. Meanwhile as the principal, the publics have the right to require the government to disclose the budget information, so that the publics can perform the exercise of supervision of its performance management. However, the disclosure of budget information of China starts a little late; the democratic consciousness of publics is a little weak; the arrangement of budget disclosure system fall a little behind; and even up to the present, there still has no articles of law on the budget disclosure, which can not be imagined in many OECD countries. As the beginning of democratic politics, the achievement of budget disclosure requires a whole set of institutional arrangements and related reform measures, and there is still a long way to go in our country.Including the introduction, this thesis has five parts which are organized as follows:the Introduction part mainly introduces the background and significance of the research and the situations at this stage both at home and abroad. In conclusion, the theory and practice of budget disclosure are both slightly lagging behind in our country.The first part is the analysis of the importance of government budget disclosure. Firstly, I define the meaning of budget disclosure. Secondly, three representative theories selected from many of the budget disclosure theories are to be introduced, including public finance theory, principal-agent theory and service-oriented government theory. Finally, the practice evidence of budget disclosure is to be introduced, including the achievement of macro-control goals, the achievement of public profits, the improvement of governance and the curb corruption, and so on.The second part describes the progress and the practical problems of our budget disclosure and the later one is more described. There are three issues in the part of practical progress:the first one is the buildup of governing idea of government and the democratic consciousness of public; and the second one is the progress of the legalization for budget disclosure; while the third part is to sort out the achievement of budget disclosure practice in 2010 refer to 2009. The part of practical problems of budget disclosure is one of the themes of this paper, which is mainly described the budget situation in light of the new circumstances, including the rough of budget disclosure; the government does not take the initiative to disclose budget information; the operations are not standardized; the budget disclosure is lack of interaction with publics; the data of budget disclosure inconsistencies; and the other problems.The third part is extended to the analysis for the causation on the problems of our budget disclosure. The practice of our budget disclosure has many problems, which come down to the institutional arrangements and the weakness of democratic consciousness:in the institutional arrangements part, the causation is the lower legal level which induced that the examination and accountability system become not sound after the budget revolution; and the deviation of governing idea as well as the public apathy on the budget information are the causation for the democratic consciousness. The former part relies on self-government and top-down reformation of the government, while the latter one is a social and cultural problem that can be solved by the improvement of democratic consciousness in the whole societyThe fourth section makes suggestion to our policy on recommendations to promote budget disclosure. According to the analysis of former problems and causations, there are proposed reform measures in five areas:improving the legal system of budget; implementing the existing law; deepening the budget reformation, promoting advanced practice; and improving democratic consciousness. The implementation of these measures is in the interest of a comprehensive budget for participatory public.In the last section of conclusion and outlook, the author summarized the logical structure of this thesis, briefly introduced the practical situation of budget disclosure of the government and looked forward to a bright future for the budget disclosure.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Budget and final accounts
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