Abstract:

The government budget is particularly important for the stable operation of the country. Since the end of the Qing Dynasty，our government budget system began to transition to the western modern budget system. The Beiyang Period not only inherited the financial budget reform carried out in the late Qing Dynasty，but also had the courage to carry out institutional innovation under special historical conditions. Therefore，the financial budget and final accounts system established by the Beiyang government laid an important foundation for the modernization process of China’s financial budget and final accounts. Based on Bourdieu’s theory，by analyzing the preparation and operation of the national budget during the period of the Beiyang government，this paper explores the relationship between the Chinese Council，the central government and local governments in the process of government budget preparation in different periods，as well as its impact on the process of government budget preparation and deliberation. This paper explores from the perspective of multi participant interaction，and provides a new analytical perspective for government budgeting, which not only helps to understand the practical problems in the process of government budgeting，but also promotes the research of government budgeting to the field of sociology. This paper proposes for the first time that the research on the relationship and interaction of multiple participants in the field is helpful for understanding government budgeting.

Key words:

Bourdieu’s theory, government budget, the Beiyang period