| The budget supervision strengthening is the major strategic decision to adapt to thecurrent public finance trends and budget transparency requirements. In China’sfundamental political system, the people’s congresses and their standing committeessupervise and manage the activities of the government budget. It is not only an inherentrequirement of the Constitution and laws, but also an important form to manage andsupervise the national public resources. Thus, it is significant of research on strengthenbudgetary oversight as well as effectiveness of supervision by the National People’sCongress. The innovation of budget supervision system aids to improve the budgetarychecks, balance of the increasingly standardized budget oversight, and intensify theregulations and budget scrutiny from the local people’s congresses. Meanwhile, they alsobenefit to widen the budget supervision scope and raise the level of budget oversightcapacity for the local people’s congresses. The diversity of budget-supervision also hasmade great progress of National People’s Congresses. Due to the inadequate legal system,the lack of accountability, the disclosure of information and unscientific approvalprocedures, there are also imperfect laws in public budget supervision, unscientific budgetpreparation process in the local people’s congresses budget. Besides, the approval processis not standardized and the process of budget implementation is inadequate. In order toresearch the improvement on the effective supervision in National People’s Congress, weuse standardize analytical methods, empirical analysis, and comparative analysis methods.We also learn from foreign advanced experience in budget supervision and perfect thebudget as well as the legal system to grant the National People’s Congress the right toamend the budget draft and standardize the budget year; extend the budget preparationtime; improve the quality of budgeting and budget approval, expand the review time,improve the approval process, use the special budget review bodies, improve budgetmonitoring career and professional; strengthen the budget execution rigid, standardizedthe supervision of the National People’s Congress on the budget adjustments, expand thescope of the supervision of the National People’s Congress public budget, strengtheningthe legislature’s accounts review of the implementation of the budget; sound systemconstruction, enhance audit’s independence, establish the National People’s Congress onthe budget violations of disciplinary mechanisms, budget transparency, strengthen thesupervision and construction of the budget of the National People’s Congress. The innovation of this article is that the present situation and reasons of NationalPeople’s Congress supervision effectiveness was analyzed in management’s angle.Furthermore, it puts forward systematic comprehensive effectiveness improvementcountermeasures. |