Selection And Reconstruction Of The Budget Supervision System In China

Finance play the important part in country authority, is basis of authority office that the country fulfills whose public affairs, therefore , the close-modern countries do out the stipulation of the system and build corresponding fiscal control system to finance by constitution. any country finance proceeds accord with the principle of democracy and the rule of law, fiscal control system is able to have a effect travel , democratic system is comparatively stable , state organs are comparatively honest, the economic growth environment is flourish comparatively; On the contrary, country's finance system chaos, democratic system will not bring whose due function into playing. It can be seen that fiscal control system occupies very important position in the democratic constitutional government.In democratic constitutional government system, the main way of that the state revenue and expenditure superintended is parliament supervision, the parliament is superintended to carry out budget to the administrative organ mainly carries out supervision; it also is so-called in our country. Our country constitution stipulates that NPC is entitled to examining and rectifying country's budget and states of budget execution report , Standing Committee of the National People's Congress examines and approves a adjusting scheme because of part of budget implementation process during the period when NPC close meeting. These stipulations indicating sameness prove what our country pursues is also legislation supervision, which accords with fundamental democratic constitutional government request. however, it is short of corresponding regulation and effective operation system in aspect of concrete operation and technicality, displacement in National People's Congress's budget supervision has happened as a result, Enclosure fails to reach essence , there is to be a suspicion of becoming mere formality in the process of actual operation in procedure ,a evolution into an ready-made superintending organ gleam in practice, it have been deflecting National People's Congress superintending purpose right now, the request and target of superintending is disjointed with National People's Congress superintending budget, which has deviated from the spirit of democratic constitutional government in fact. These problems painstakingly have been an institutional reform counts in our country budget superintended system.The main body of a book is analyzed by the general theory in progress of supervising budget, inspects budget under the judiciary and legislation supervision system of main country, choose and the analyze the system of the typical UK and France in practice, by comparison of the system pursued by them, it can be ascertained superior or inferior rank among them and used abroad relevant system pattern merit and strong points for reference thereby. On union of our national condition basis, according characteristics of the pattern of budget superintended currently in effect in our country , it is thought that budget superintended system of our country currently in effect is administration supervision essentially. analyzing the problem and abuse of this budget supervision system , it suggests that budget superintended system of our country currently in effect requires making a new option and structure :first administration supervision currently in effect need to return to legislation supervision; second our country budget superintended system need carrying out the following aspects of reforming: building the perfect budget superintended system, especially the legislation system, realizing our country budget superintended system working under a legal norm especially; reinforce main body of supervision system through formulating essential rules and regulations, make the budget authority that awarded to authority organ by constitution has a very good exercise to get up.