The Reform And Perfection Of PC's Budget Scrutiny And Approval System

The constitution and law have entrusted People's Congress and their Standing Committees the rights to scrutinize and approve budget. During the law research of the advocating of constitution rule, the specialists often pay much emphasis on the rights'allotment and power dividing, but ignore the importance to analyze the People's Congress control its fiscal power. In fact, it's not enough to divide the right in law simply. In public law field, we at least should confine the public rights from the fiscal input and output areas, and considering the budget especially. This is the direct way to confine rights .Therefore, this text try to discuss how to enhance the legislation status of our country's fiscal budget, and strengthen fiscal budget rigidity, in order to realize the aim of fiscal budget that"collecting from public, and serving public".Comparing with the western developed countries, we pay less emphasis on PC's right to budge scrutiny and approval system than Western developed countries. By comparing the similar system, we found the main reasons that handicap the PC's budget scrutiny and approval system to run effectively are as follows: Firstly, we haven't identify it, which makes it difficulty to enhance the PC's scrutiny and approval system to the ideal status . Secondly, owing to the scanty of systematic legislation plan, there are several conflicts on budget scrutiny and approval between concerned legislations and regulations, which restrict the PC's budget scrutiny and approval system to run effectively. Finally, the PRC Budget Law in 1995 can't meet the requirements of economy, which make the PC's budget scrutiny and approval system become nominal. The main budget legal liability of administrative disciplinary action can't deter the budget transgressions. The administration department always breach the budget plan and rectify budget arbitrium, which make the PC's budge scrutiny and approval system become less and less strong in legislation status.This text put forward the systematic strategies based on our country's PC, and studies the western developed countries'advanced practices. Firstly, taking reference of fiscal budget constitutionalism theory of constitution economics, highlighting the constitutional constranit to government by fiscal, monetary and so on, so that improve the budget scrutiny and approval system. Secondly, the condition of highlighting the budget scrutiny and approval system includes, listing the budgeand clearing the budget. Finally, concluding the approach of budget scrutiny and approval system. And set forth the reforming aims and directions of National and Local PC's budget scrutiny and approval system, from the view of the practices of Shenzhen City.