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Considering the Public Budget from the Dimensions of Law
Author: XuQiong
Tutor: LiuDingHua
School: Hunan University
Course: Economic Law
Keywords: Budget authority Controlling Public budget Law dimension
CLC: D912.2
Type: Master's thesis
Year: 2009
Downloads: 202
Quote: 2
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Abstract
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Public budget as an important part of the public finances, has gradually caused economic circles fiscal academia, political circles and public administration academic attention, but did not cause enough attention jurisprudence. This \The performance of The public budgets involved in political democracy, national welfare, the rule of law and good public management, constraints, and control of government revenue and expenditure activities for the public, to improve the government's fiscal activities, provide a highly effective method for the public service of the social and techniques to enhance the legitimacy and credibility of the government. Origin and History from the public budget, we can see that the public budget is a product of democracy, and the necessities of the society based on the rule of law as an example to the Anglo-American. Considerations, the definition of public budgets from a juridical dimension: the main body of the statutory budget according to the Constitution in accordance with the statutory mandate, principles and procedures, the government financial resources arrangements dominate in order to achieve social and public interests to maximize the people responsible for the budget . The public nature of the the public budget people with budget are synonymous. Substantive features of the public budget: legal, open and transparent, and democratic. The determination of the concept of the public budget highlights China's public budget reform and the rule of law and democracy. From a juridical perspective, the concept of public budgets is controlling its core lies: the effective control and supervision exercised in accordance with the law on the budget authority, to prevent abuse of the budget authority to protect the financial effectively focus on meeting the public needs of society. Considerations based on the spirit of economic law idea, whether the goals of social justice and economic efficiency of the public budget, or its controlling philosophy, the same strain with the spirit of economic law. The budget law as an important part in the economic law, should fully implement the system of public budgets, reflecting the characteristics of the concept of public budget. Budget law of the \The public budget is a systematic project, with its establishment and improvement of a budget management system requirements to adapt to the development of the socialist market economy will eventually set up in advance the overall reform process of the budget management system, the reform of the public budget is a breakthrough .
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CLC: > Political, legal > Legal > UNIVERSITY > Finance Act
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