| Budget supervision of the National People’s Congress is the organ of state powerfor superving the government revenue and expenditure in the National People’sCongress, throughout the budget preparation, approval, implementation, adjustmentand final accounts of the whole process.In recent years, budget supervision of theNational People’s Congress in China has been a certain degree of development andplayed an important role, in order to regulate the behavior of the governmentbudget, but still can not adapt to the pace of budget reform and meet the requirementsof the masses, the reason is mainly manifested in three aspects. First, theNational People’s Congress oversight capacity is limited, and there is a prominentproblem is the people’s congresses at various stages of the budget operationmechanism, budget absence of liability and imaginary problem.International parliamentary budget oversight organization and mode of operation,its successful experience. Throughout Britain, the United States, Germany, Japanand other developed countries, the parliamentary budget oversight practice, we candraw some useful experience of building the legal system of China’s National People’sCongress budget monitoring. First, we should strengthen budgetary oversightorganizations, and strengthening the oversight capacity of the National People’sCongress budget. Secondly, it should be addressed to the National People’s Congressin budgeting, approval, implementation, adjustment and final accounts of theproblems that exist in the various stages of supervision. Third, we should establish alegal system of accountability for prompted the government to not dare to violate thebudget law.Of China’s National People’s Congress budget monitoring practice shows thatthe supervision of the National People’s Congress in the various stages of thebudget run is the center of gravity and core areas of the budget supervision of theNational People’s Congress. The early intervention of the National People’sCongress is not enough,It should be in advance through the early intervention thenprompt the government to refine the preparation of the draft budget; The currentproblems of National People’s Congress during the National People’s Congress ofbudgetary supervision and formalism in the preparation of the draft budget should beby addending the temporary budget, introducting the debate system and The inquiry procession to implement the approval authority of the National People’s Congresson the budget; The problem of deficient of oversighting budget execution of theNational People’s Congress should be establishing the multi-sectoral linkage tomonitor the budget normalization; The problems of law unclear and frequentadjustment of the National People’s Congress in the budget adjustment should be byclearing the meaning and circumstances of budget adjustments to enhance theseriousness of the budget adjustments. |