Why is the transition period of China's budget reform characterized by the "pre-budget era" described by Caton?

Due to the weakening of control, there are very serious opportunistic behaviors such as financial corruption, violation of regulations, inefficiency and waste in China's budget during the transition period. Although the 1994 Budget Law clearly stipulates the power of the people's congress (hereinafter referred to as NPC) to supervise, examine and approve the government budget, it is difficult for NPC's budget supervision function to be effectively brought into play because the budget system has not been reformed. Therefore, the budget preparation and budget execution of China government in this period have the characteristics of "pre-budget era" described by Caton to a great extent-there is neither internal administrative control nor external political control.

Carden, an American public budget expert, divides the government budget into "pre-budget era" and "budget era". "Pre-budget era" refers to the government budget and financial management that lacked public responsibility and administrative control before19th century. "Budget era" refers to the establishment of a "controlled" budget management system, that is, the public budget system, after the19th century. Caton's point of view has been recognized by some domestic budget experts. He thinks that "the budget system of China government in transition period has some characteristics of' pre-budget era' to a great extent" and "China has not established the modern public budget system formed by western countries in the19th century, and China has not yet entered the budget era".