Among the academic achievements of the NPC’s budget supervision power,there are many from the perspective of departmental law,and the improvement of the NPC’s budget supervision power is from the technical perspective.However,NPC’s budget supervision power is not only the supervision of"budget",but also the supervision of"people’s congress",that is,the supervision of state power organs.In terms of the allocation of power,the construction of internal institutions and procedural norms,there must be a guiding principle of commanding and complying with the economic and social development,and this guiding principle should be deeply coupled with the soil under the rule of law of socialism with Chinese characteristics.Therefore,the principle of functional appropriateness should play an important role in the improvement of the budget examination and supervision power of the people’s congresses.Specifically speaking,this role is reflected in the following two aspects:First,when the budget supervision power is entrusted to the National People’s Congress,in fact it implies the consideration of the function of the state power organs,and the legitimacy of the budget supervision power of the National People’s Congress should not be analyzed only from the perspective of jurisprudence—which is also the embodiment of the principle of appropriate function that can take root and sprout in the socialist soil with Chinese characteristics.Secondly,in the process of polishing and improving the budget review and supervision power of the people’s congresses,we shall take the principle of functional appropriateness as the guiding principle,establish a more active concept of the rule of law,build the authority with the most appropriate functions,and create the statutory procedures that match the realization of the goal of efficient resource allocation.In the aspect of budget power allocation,budget power is very important in the constitutional system.In fact,the budget power is the power to control the allocation of scarce resources.The essence of the budget power allocation theory is the power allocation of the state.Formally,the allocation of budgetary power is a matter of drawing up,examining and approving,executing,adjusting,settling and supervising the budgetary process between central and local authorities.In essence,the distribution of budget power is the distribution of power between legislative and administrative organs.With the development of theory and practice,especially the principle of proper function,the theory and practice have changed from "budget power allocation" dominated by administration to "how to strengthen the effective operation".In terms of the operation of the right to review and supervise the budget,the emphasis will be shifted from "ensuring the standardization of the operation of the right to review the budget" to "ensuring the effectiveness of the operation of the right to review the budget".The supervision mechanism of power is closely related to the operation of power.On the premise of defining the structure of the budget power supervision mechanism,it is necessary to understand the implementation of the budget power supervision mechanism.In the final analysis,the supervision mechanism of the budget power is mainly based on the People’s Congress,supplemented by the supervision of other subjects.On the basis of macroeconomic operation,modern governance and public service provision,this part analyzes the implementation of budget supervision mechanism at present.The watershed dividing sound democracies from intolerant dictatorships of the masses is a legitimate and just process,because the true value of democracy clearly depends not on the preferences of the majority,but on the rationality of the majority.In the case of difficult to adjust,the program can achieve and protect rational.This reminds us that only on the basis of strict legal procedures,it is possible to set up a perfect budget review procedure.The trend of the development of functionalism in budget law is the result of the objective and instrumental view of law that adapts to the orientation of modern state financial function.We should affirm the positive significance of budget itself to stabilize macroeconomy,optimize the allocation of resources and promote fair distribution,and realize the social public goal.But at the same time,we should pay close attention to the limitation of the development trend of budget law functionalism,overcome the single thinking path of budget control or budget promotion,and form a subject-behavior-responsibility normative structure with participation,discrimination and transparency by means of the sustainable goal integration of finance,so as to reconstruct the balance between budget control and response to public needs. |