Reform of Department Budget in the Perspective of Government Information Disclosure
|School||Jiangxi University of Finance|
|Keywords||Government Information Disclosure Department Budget PublicParticipation Power Supervision|
Government information disclosure has been established as a basic system in our country officially by the Ordinance for Government Information Disclosure, which was passed in January,2007. Article1of the ordinance provides that "in order to protect citizens, legal persons and other organizations access to get government information, to improve the transparency of government, to promote administration by law, to embrace the role of government information in service of people’s production, life and social economic activity, formulate this ordinance". According to this, government information disclosure is based on the principle of satisfying public’s right to know and to supervise, then put government’s behavior under the supervision of society to prevent power abuse and corruption, improve the transparency of government.Department budget is an annual payment plan in the future of budget department, it is a careful arrangement to the department’s activities, and it is the gist for department’s future activities, especially economic activity. At the same time, department budget is a plan about budget department how to use the funds raised from the public to maintain people’s normal life, its source and usage directly relates to public’s interests, so it needs everyone involve in. The first and the second paragraph in article9of the ordinance provide that "Administration should open the government information when it complying with the basic requirements in following:involving the citizens, legal persons or other organizations in vital interests; social public should widely known or participate in". Therefore, department budget is an important part of government information which government information disclosure requires administration to open initiatively, budget department should take the initiative to open it. And the public should be based on the principle of satisfying public’s right to know and to supervise. However, due to the shortcomings of department budget in establishment method, compilation basis, review procedures, and some other external factors, the public is still confined to the formal sense of public, not satisfied the target of government information disclosure. We can say, with the requests of government information disclosure, department budget has exposed many problems.In order to make department budget can really conform to department’s actual situation, can fully reflect the actual circumstances of department and improve the transparency of it, then put department’s behaviors under effective supervision of society to avoid the happening of department’s power abuse and corruption, achieve to requirements of government information disclosure. We must reform department budget under the framework of government information disclosure. This article analyzes the basic requirements that government information disclosure put to department budget as a starting point, then finds out problems, finally puts forward some personal points to perfect department budget in the perspective of government information disclosure.This article is divided into four parts:The first part is about the basis and significance for department budget disclosure. This part first analyzes the basic rules on the scope of government information disclosure in the ordinance, then comes to the conclusion that when we open government information we should open department budget, and expounds the basic requirements that government information disclosure put to department budget. Then analyzes the basic content of department budget, and discusses the important significance of public to department budget.The second part is about the evaluations of our country’s existing department budget under the framework of government information disclosure. This part according to the requirements that government information disclosure put to department budget, analyzes the basic condition of department budget in our country, then finds out the main reason that the current department budget disclosure can not meet the requirements of government information disclosure:shortcomings of department budget itself in establishment method, compilation basis, review procedures, etc. And, do a brief analysis for these situations.The third part is about investigation and reference of department budget management experience in foreign countries. This part investigates and analysis department budget management experience of America, Britain, Japan and other countries. Summarizes their useful experiences in budget public way, budget formation process, budget compilation time and budget supervision. Then provides reference to reform our country’s existing department budget in the perspective of government information disclosure.The fourth part is about improvement of existing department budget in the perspective of government information disclosure in our country. This part provides suggestions to solve the problems identified in the second part, in order to make the publicity to department budget can meet the requirements of government information disclosure from improving our country’s existing department budget.