Government Budget And Parliamentary Oversight Of The System Study

China's "Audit Storm" led to the public on the implementation of state budget concerns. However, China's audit authority is subordinated to the Government, belonging to the scope of government supervision. So the public highly hopes for the budget People's Congress supervision. People's Congress system is China's fundamental system. Budget People's Congress Supervision is in the basic position of budget supervision system. In this paper, the parliament supervision of the government budget is the subject. It discusses the theoretical basis, contents and functions of the budget parliament supervision. It analyses current situation and the shortcomings of budget People's Congress supervision. Through the budget parliament supervision system of the United States, Great Britain, Germany and Japan, it puts forward the countermeasures of budget People's Congress supervision.