Practical Path of Implementing Budget Law of the Peoples Republic of China

Social Sciences in China (Chinese Edition)

No.9, 2014


Practical Path of Implementing Budget Law of the Peoples Republic of China



Jiang Wuzhen


The core issue in implementing modern budget law is to satisfy the citizens’ social needs in an optimization way. Realizing the goal is one of the important topics of jurisprudential study. Surpassing the Anglo-Saxon budget model and constructing the practical path of implementing budget law of the PRC should explore the path of implementing the budget law from the perspective of citizens, safeguarding the interests of the people, and realizing the balance between “internal distribution of budgeting power relations” and “external distribution of budgeting power relations” in the premise of upholding and improving the system of people’s congresses. We have three paths of implementing budget law in China: first, political path, that means citizens express their political interests by electing representatives and supervise the budgeting power of the administrations by people’s congresses; second, social path, in the process of planning, approving, executing, and supervising, citizens individually or collectively participate and influence the distribution of public economic resources by rational dialogue, negotiation, reasoning and discussion with the subjective of the budgeting power; third, juridical path, encouraging citizens to participate and supervise implementing budget law individually or collectively, which is the juridical guarantee for the implement of the law. These three practical paths of implementing budget law are the dialectical unity of institutional join forces and aim at the proper implement of budget law. By giving legal explanations to the implement of budget law, we find the essentiality and urgency of fiscal reform in nation’s governing capability and explain the important responsibility of fiscal law in the governing system.