The Budget Of The National People's Congress The Implementation Of The Supervisory Authority And Its Legislation Is Perfect

Since 90's last century, our country has begun to set up the budget management system with the goal of socialist public finance. During the reformation, there are lots of difficulties, the most hard of which is illegal problems in the process of budget implementation .Year after year "audit storm" makes these problems become the focus of public attention. At our existing budget supervision system, we must rely on external supervision of the legislature in order to solve the problems. That the National People's Congress external political control on the government budget implementation is the core philosophy of supervision powers over budget implementation for the National People's Congress.Power of budget implementation supervision is one of the powers for National People's Congress and is at the core position. But the National People's Congress'supervision of the budget implementation is always a mere formality. This article holds that what China's National People's Congress lacks is not the power but the legislation designs of protection of the power. Improving design of law about budget implementation supervision of the National People's Congress is the way to enhance the effectiveness of China's National People's Congress supervision .Therefore, this article demonstrates from the basic ideas about the power over budget implementation supervision of the National People's Congress, learns from the United States'legislative experience at the Congressional Budget supervision on the implementation of budget and tells significances and paths of improving law about the power for the National People's Congress supervision to the implementation of budget.In addition to the introduction and conclusion, this article is divided into five chapters.Chapter I is about the nature and constitution of the power over supervision of budget implementation for people's congress. Although the power over budget supervision is already a familiar concept, the power for the national People's Congress to supervise budget execution has not yet become a prevailing concept. This article focuses on the National People's Congress for the supervision of budget implementation. In order to fit the characteristics of law the author choose the concept of power to rely on. The first chapter is mainly about the concept of this power and the reasons that the author choosing the power concept. After that the article demonstrates the constitution of the power, namely the power to know the matter, the power to dispose affairs, the power to punish illegal acts.Chapter II is about the reasons and requirements of the rule of law. This chapter focuses mainly on two questions. Firstly, why should our country realize the rule of law for the power of people's congress supervision of budget implementation, five reasons are put forward. Secondly, the requirements of the rule of law are: a complete legal system, legislation to protect the supervision capacity of main agencies, transparency of budget execution and feasible supervision procedures.Chapter III is telling about current situations and questions about rule of law of China's National People's Congress' power to supervise budget implementation. First of all, our country has already set up a legal system on the protection of budget implementation supervision of the National People's Congress. Secondly, introduce the problems that exist in the existing legal system.Chapter IV introduces the experience about the rule of law on the United States Congressional Budget supervision and what we learn from that. Mainly introduces how the U.S. Congress supervises the Government's budget implementation. Then summarizing the experience we can learn from the United States on the basis of the introduction.Chapter V is about the improvement of designs of the rule of law on National People's Congress' supervision over budget implementation. In this part, the factors considering about how to improve the budget law are: constitution of the supervision power, problems existing in our budget laws and the experience we learn from the USA. The legislative designs are from six aspects.