Rule of Law Principles and Practical Paths of Public Finance Construction
DOI:
https://doi.org/10.52152/3164Ključne besede:
Public finance construction; Rule by law; Modernization; Guarantee; Practical path; ReformPovzetek
The rule of law is a critical support for the national governance system and governance capacity. The legalization of public finance construction is the foundation for achieving fiscal fairness, efficiency, and justice, promoting the rational allocation of social resources, maintaining social stability, and promoting sustainable economic growth. It is of great significance for building a rule of law government and improving modern budget systems. The legalization of public finance construction should follow the principles of fairness and justice, rule of law governance, and transparency, providing strong institutional guarantees for the sustainable development of public finance. This study takes public finance construction as the research object and focuses on the rule of law principles and practical paths of public finance construction. It analyzes the rule of law principles from a theoretical perspective and proposes practical paths from a practical perspective. At present, the decentralization of budget preparation entities, chaotic internal relationships within administrative institutions, and slow progress in the rule of law are all practical problems that plague the construction of public finance in accordance with the rule of law. In response to these issues, research explores and proposes a series of specific strategies to promote the legalization of public finance from the dimensions of establishing the principle of rule of law, improving the legal system framework, optimizing law enforcement operation mechanisms, and strengthening the supervision system, to provide theoretical support and practical basis for the reform of China's public finance system.
Literatura
Bhambra G K. Relations of extraction, relations of redistribution: empire, nation, and the construction of the British welfare state[J]. The British Journal of Sociology, 2022, 73(1): 4-15.
Gupta I, Raman T V, Tripathy N. Impact of merger and acquisition on financial performance: Evidence from construction and real estate industry of India[J]. FIIB Business Review, 2023, 12(1): 74-84.
Ilham R N, Akhyar C, Maimunah S. The Influence Of Profit Management And Financial Performance On Company Value In Building Materials Construction Sub-Sector Companies Listed On The Indonesia Stock Exchange For The 2018-2021 Period[J]. Journal of Accounting Research, Utility Finance and Digital Assets, 2023, 1(4): 323-335.
Gao B, Balyan V. Construction of a financial default risk prediction model based on the LightGBM algorithm[J]. Journal of Intelligent Systems, 2022, 31(1): 767-779.
Rahmawati C H T, Hartuti S, Ernawati M T. The effect of financial performance on stock prices: Empirical evidence from building construction sub-sector companies[J]. Sanskara Akuntansi Dan Keuangan, 2022, 1(1): 44-58.
Okharedia E, Muritala T, Ibrahim U. The effect of internal control system on the financial performance of construction firms in Nigeria[J]. Accounting, 2023, 9(1): 45-54.
Krishnamoorthy D N, Mahabub Basha S. An empirical study on construction portfolio with reference to BSE[J]. Int J Finance Manage Econ, 2022, 5(1): 110-114.
Gao J. Analysis of enterprise financial accounting information management from the perspective of big data[J]. International Journal of Science and Research (IJSR), 2022, 11(5): 1272-1276.
Ingle P V, Mahesh G. Construction project performance areas for Indian construction projects[J]. International Journal of Construction Management, 2022, 22(8): 1443-1454.
Gavrilakis N, Floros C. The impact of heuristic and herding biases on portfolio construction and performance: the case of Greece[J]. Review of Behavioral Finance, 2022, 14(3): 436-462.
Columbano C, Biondi L, Bracci E. Selective application of the accrual principle in the construction of government finance statistics: EU evidence[J]. Public Money & Management, 2022, 42(7): 511-520.
Afshar M R, Asadzadeh Zenozi H. Introducing a fuzzy MCDM model for financial management in multiple project environments[J]. Construction Innovation, 2022, 22(2): 305-319.
Lin H, Zhang Z. The impacts of digital finance development on household income, consumption, and financial asset holding: An extreme value analysis of China’s microdata[J]. Personal and Ubiquitous Computing, 2023, 27(4): 1607-1627.
Era B E, Satyanarayana Reddy C N V, Mohan V K. Construction companies development programme: the case of URRAP in south regional state, Ethiopia[J]. International Journal of Construction Management, 2024, 24(12): 1326-1338.
Akomea-Frimpong I, Jin X, Osei-Kyei R. Managing financial risks to improve financial success of public—private partnership projects: a theoretical framework[J]. Journal of Facilities Management, 2022, 20(5): 629-651.
Badawy A, Al-Sakkaf A, Alfalah G, Mohammed Abdelkader E, Zayed T. Scrutinizing Competitiveness of Construction Companies Based on an Integrated Multi-Criteria Decision Making Model[J]. CivilEng, 2022, 3(4): 850-872.
Fan L, Henager R. A structural determinants framework for financial well-being[J]. Journal of Family and Economic Issues, 2022, 43(2): 415-428.
Narwastu N, Rusli D. The Influence of Corporate Social Responsibility on Financial Performance with Good Corporate Governance as Moderating Variable[J]. Research of Finance and Banking, 2023, 1(1): 47-60.
Dar M H, Nain M Z. Revisiting the financial development and economic growth nexus: empirical evidence from SAARC countries[J]. Journal of Financial Economic Policy, 2023, 15(6): 645-659.
Sanni-Anibire M O, Mohamad Zin R, Olatunji S O. Causes of delay in the global construction industry: a meta analytical review[J]. International Journal of Construction Management, 2022, 22(8): 1395-1407.
Objavljeno
Številka
Rubrika
Licenca
Avtorske pravice (c) 2025 Lex localis - Journal of Local Self-Government

To delo je licencirano pod Creative Commons Priznanje avtorstva-Nekomercialno-Brez predelav 4.0 mednarodno licenco.