Government without budget is invisible government, and the invisible governmentcant not be responsible government. The government budget is the concentratedreflection of government activities. Oversight of the budget can effectively guarantee ofgovernment is responsible to the people. Legislative oversight is the most authoritativemethods of supervision undoubtedly. Now our country is implementing the reform ofgovernment budget system, but the research on related theories, especially thecomparative study of government budget, is still at the initial stage. Since the openingand reform, the people’s congresses have given efforts to budget supervision, however,this authority has not been fully protected and implemented。We are trying find somegood ideas to improve the NPC’s supervision by comparing the budget monitoringsituation between China and the United States.So basically, my paper is going to discuss and analyze the budget monitoringsituation between China and the United States. Firstly, I expounds the background ofselecting this research topic. Comply with the reform and development of the nationalbudget,the research system supplies have the practical significance, also conforms tothe country and the society need to develop. Then, the research status were reviewedand comb both at home and abroad, summarized the existing research results. Secondly,the importance and significance of strengthening supervision mechanism of governmentbudget in the framework of public finance will be discussed and analyzed. In theperspective of principal-agent theory, we can find a complicated principal-agentrelationship in the performance of the budget monitoring situation. We analyzed thesituation by using the theory of representative both in China and the United States.Thirdly, we discuss and analyze the organization system of legislative budgetsupervision, the framework of content and the effect of budget supervision,on the basisof that I evaluated them completely. Through the comparative analysis, we find manyquestions about CNP’ budget supervision.These problems send out a sign that it isnecessary and important to perfect the budget mechanism in China. So lastpart,provides some suggestions on how to specifically promote the budget mechanism... |