Dissertation
Dissertation > Political, legal > Legal > Chinese law > Finance Act > Budget Law,the Financial Statement Act

On the Principle of Budget Openness

Author WeiZuo
Tutor GaoHongGui
School Central China Normal University
Course Economic Law
Keywords budget openness governance reform right to know judicial relief the responsibility of government
CLC D922.21
Type Master's thesis
Year 2009
Downloads 529
Quotes 2
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Under the case of governance reform, Chinese government changes from the "management" to the "service-oriented". As an inevitable part of modern economic system and democratic politics, Government’s budget can coordinate economic development and control of the authority of government. In order to effect these functions, achieve rule of law in the field of budget, government’s budget must be opening. In order to adapt the building of "service-oriented government" and make it faster and better into a modern government which is limited, efficient and rule of law, government’s budget as the economic base and financial security of the government’s social management and public service, should be opening. So, the principle of budget openness should be established as a fundamental principle of budget law. Because the principle of budget openness is a result of the democratic ideals and the protection of citizens’ right to know, so its standards not just about the open range of administrative procedures and government information, it also should be more comprehensive and three-dimensional. We should make it based on the nature of the government budget under this case of governance reform. The standards of the budget openness should include "establish the right to know generally", "open basically on budget information and budget activities" and "exceptions to the budget disclosing". We also should design corresponding system based on the above criteria, so that it can be apply to the judicial practice. For that principle to play its due role, relevant legislation should give supervision to all levels of the People’s Congress and its Standing Committee, and give the court the right to judicial relief, establish the specific relief to protect the citizens’ right to know, and also should make the government take responsibility for their errors.Besides introduction, the article is divided into four parts, as follows:Based on the interpretation of the meaning of government’s budget, the first part determines the features of modern government’s budget and the legal status of the budget system, analyze its relationship with the government’s budget. And it reveals the importance of budget disclosing under the social environment of modern public. Then, it pointed out that the budget openness is an essential requirement for achieving the rule of law.The second part integrate the basic theory and its’ development of governance reform firstly. Then, clear the specific requirements of Chinese Government under the governance change calls for the establishment of "service-oriented". And, this article discuss the within relations on building a modern government and budget openness combined with its specific characteristics that limited, efficient, and the rule of law, in order to explain establish the principle of budget openness is inevitable for the development of the times.The third part is mainly to explore the specific standards of the principle of budget openness. Based on the concept of democracy and the spirit of our respect for the public right to know and to prevent abuse of the authority of government, it analysis the specific content of budget activities, budget procedures and different objects, and then to explore and established the standards of budget openness. Those are "establish the right to know generally", "open basically on budget information and budget activities" and "exceptions to the budget disclosing".The last part discusses the question of judicial relief about the principle of budget openness from the perspective of procedural law. By the analysis of the specific differences of open content, this article clear the exemptions and the right of judicial review of court, and establish the way of judicial relief, in order to protect citizens’ right to know effectively.

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