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

The Comparative Research on Chinese and American Government Budget Transparency

Author TianXiaoYu
Tutor XiaLu
School Hubei University of Technology
Course Political Theory
Keywords Government Budget Budget Transparency Government Budget Processes
CLC F812.3
Type Master's thesis
Year 2014
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Budget transparency is the issue of transparency in public finance field extension.It is a direct reflection of the whole government fiscal decisions process. Better budgettransparency should make the public comprehend and evaluate government’s entrustedperformance. It is the responsibility of the government due. In order to improve thegovernment’s credibility and fulfil the requirements of the public oversight must betimely, accurate and comprehensive to make public government budget information. Inthe Third Plenary Session of Eighteen Central Committee clearly stated that must beimplemented fully standardized, open and transparent in the budget managementsystems. We must have advanced methods to face the requirements of society andreform the Chinese budget transparence situation. America is the most economicallydeveloped country in the world. In the long-term economic development, many budgetadvanced methods and management techniques are derived from here. Not only had apositive influence and role model for western countries, but also for some of the budgetreform has played a major impact in developing countries. This paper is based on theAmerica government advanced experience of budget transparency to compare thedifference of the two countries’ budget transparency situation. It would form a referenceto China budget transparency situation for identifying shortcomings objectively andanalysis of the reasons systematic.The budget processes can be divided into preparation process, the approval process,the implementation process and the audit process. This paper think that transparentbudget by information symmetry should make the four budget processes power game. Itshould promote coordination and cooperation among the main powers and formedbudget for considering the all the main interests. Excellent budgeting techniques canmake clear and understandable after the public budget report. Specialty affects thecontent of the budget approval. Choose a different account standards could achievedifferent budget execution tracking effects. Different audit patterns would affect thebudget audit transparency. In addition, scientific monitoring measures should promotebudget transparency maximize. Let the public Participation, disclosure of the budgetreport, information technology oversight and the audit oversight included in the scopeof the budget transparency research should analyze the budget monitoring situationfrom many angles to achieve the effect of budget transparency. Try to analyze fourtransparence processes from the right, technology and monitoring. Analyze the reasonsfrom a political democracy, technology and the rule of law. They would be better thatidentify the gaps of Chinese government budget transparency and propose effectiverecommendations.

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