Transparency (Open Budget Index) 14/100 

The Government of China provides the public with scant budget information.

Public Participation 6/100 

The Government of China is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 3/100

Budget oversight by the legislature in China is weak.

By auditor 50/100

Budget oversight by the supreme audit institution in China is limited.

Recommendations 

Improving Transparency

China should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner the Executive’s Budget Proposal.
  • Produce and publish a pre-budget statement, Citizen’s Budget, and Mid-Year Review.
Improving Participation

China should prioritize the following actions to improve budget participation:

  •  Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
 Improving Oversight

China should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).