论文部分内容阅读
Every year end， the Chinese government is rushing to spend money to increase the public spending to meet the budget. The year of 2013 was not an exception either. According to the data from the Ministry of Finance， the Chinese governmental departments of various levels planned to spend 2493.3 billion yuan in December.
There are some good reasons to explain the rush spending of the governmental spending. China is still using the traditional settlement system with one calendar year as the term， which leads to the long-term settlement with some unclear goals. In addition， some projects might need little capital at the beginning but a lot more capital later. That could also explain why the rush spending is needed at the end of a year.
But that’s not all the rush spending hides. At the end of 2012， a governmental official from Ministry of Finance announced that the rush spending at the end of that year was not the same with the illegal spending and pointed out that the similar case could be found in Japan. Truly， the rush spending is not completely the illegal spending， but it is not completely legal spending either. The rush spending at the end of a year might be caused by the spending on a project that has no budget at all， or a project with a budget but no normal procedures， or a project which receives more capital than it deserves. A few years ago， the Departments of Finance， Culture of Hunan and its Office Administration Bureau spent 30 million yuan on a purchasing program whose original budget was 15 million yuan.
In addition， it is ridiculous and unconvincing to say that other countries’ governments have rush spending as well. If there is a problem fro the Japanese government to spend a lot of money at the end of a year， why does China follow suit to learn something bad. If there is no problem with Japan’s rush spending， what has made its government’s actions reasonable？ And does China need to take some measures to restrict its rush spending？
Actually， the Chinese government’s rush spending at the end of year is somewhat a result of the gaps and omissions in the financial budget system. For example， The Budget Law stipulated that the expenditure budget of governments at all levels should follow the rule of austerity and thrift， but it does not explain how to give the budget “austerity” and “thrift”. Some local governments have to hurry up to spend all the money on the budget just because the budget is not made scientifically， reasonably and cautiously.
There are some good reasons to explain the rush spending of the governmental spending. China is still using the traditional settlement system with one calendar year as the term， which leads to the long-term settlement with some unclear goals. In addition， some projects might need little capital at the beginning but a lot more capital later. That could also explain why the rush spending is needed at the end of a year.
But that’s not all the rush spending hides. At the end of 2012， a governmental official from Ministry of Finance announced that the rush spending at the end of that year was not the same with the illegal spending and pointed out that the similar case could be found in Japan. Truly， the rush spending is not completely the illegal spending， but it is not completely legal spending either. The rush spending at the end of a year might be caused by the spending on a project that has no budget at all， or a project with a budget but no normal procedures， or a project which receives more capital than it deserves. A few years ago， the Departments of Finance， Culture of Hunan and its Office Administration Bureau spent 30 million yuan on a purchasing program whose original budget was 15 million yuan.
In addition， it is ridiculous and unconvincing to say that other countries’ governments have rush spending as well. If there is a problem fro the Japanese government to spend a lot of money at the end of a year， why does China follow suit to learn something bad. If there is no problem with Japan’s rush spending， what has made its government’s actions reasonable？ And does China need to take some measures to restrict its rush spending？
Actually， the Chinese government’s rush spending at the end of year is somewhat a result of the gaps and omissions in the financial budget system. For example， The Budget Law stipulated that the expenditure budget of governments at all levels should follow the rule of austerity and thrift， but it does not explain how to give the budget “austerity” and “thrift”. Some local governments have to hurry up to spend all the money on the budget just because the budget is not made scientifically， reasonably and cautiously.