Inspections On Improving The Budget Supervision Of Local Congress

Government budget covers all the areas of the works of government, determining the revenue and spending of all the subdivisions, reflecting the directions and focuses of the budgeting year. Inspecting, rectifying and supervising the budget bills are the main part of the congressional supervision on government. These are also important authorities granted by constitution and laws to the congress and its standing committee. However, this right was not fully used by the congress of all levels. The usage of the right also exposes some problems, such as the problem of imperfection of the legislation design, the implementing procedures and the mechanism. Based on the inspections of the meanings, characteristics and principals of the budget supervision of local congress, this paper focuses on the problems and defects of the budget supervision in order to propose some effective ideas on improving the budget supervision of the standing committee of local congress of China.The paper is divided into five parts:The first part is the introduction of the principals of budget supervision, including the concepts of budget and budget supervision, the system of the budget supervision of China, the meanings and characteristics of the budget supervision of local congress.The second part is the contents of the budget supervision of local congress, mainly focusing on the basis, principles, main contents and methods of the budget supervision of local congress.Third part analyses the main problems of the budget supervision of the local congress. These problems include the dysfunction of the supervisor, the lacking of regulations on supervisee, the imperfection of legal designs and supervising mechanism.The forth part is an international comparison of the departments of the budgeting supervision. It is trying to provide some ideas on the improvement of the budget supervision of China with some research and comparisons between Britain, America, Japan and German.The fifth part is the policies. It is the suggestions based on the previous analysis.