Research On The Budget Supervision Of Local People's Congresses In China

The famous budget expert Heathcliff,once said:"It is no exaggeration to say that the governance ability of a country largely depends on its ability to budget."Budget as the country for the whole society,the people across the country for the allocation of resources,and a way of property distribution,is a matter of interest of the nation that is the realization of the national macroeconomic regulation and control policy,to promote the public product and public service ability and efficiency,promote the public decision-making process of democratization and legalization is of great significance.Budget supervision is the important guarantee of modern democracy,and also a national law to give one of the main functions of parliament.In our country,the national people's congress and local people's congresses at various levels as an organ of the state power carry the vital functions.Budget establishment,approval,implementation and so on are dependent on effective supervision according to law and administrative control,therefore,strengthen supervision over the budget of the place National People's Congress of the legal issues research,to promote the place National People's Congress continuously improve the way of supervision,enhance the supervision and ability,to realize the modernization of China's governance capability and governance mode has realistic theoretical and practical significance.Paper from the perspective of legislation and supervision mechanism perfects budget.This article introduces the basic theory of the budget monitoring place National People's Congress and local NPC budget supervision practice in China,and the problems existing in the norms and empirical analysis,combined with the United States,France,Japan and other western developed countries local budget supervision of legal practice and experience,fully lern their advanced ideas and institutional setting principle.The paper combines with the practice of perfect our country place National People's Congress budget monitoring requirements,discussing the perfect path place National People's Congress budget monitoring in our country.Full text besides preface and epilogue part is divided into five parts:The first part is concerning that local NPC budget supervision theories in China is mainly on the government budget,budget supervision,local National People's Congress of budget supervision,analysing the concept and connotation,and laying the foundation for subsequent discussion.Followed by analysing the local National People's Congress budget monitoring work program,for the current local National People's Congress for the budget examination and approval,supervision and budget implementation,reviewing and approving the budget adjustment plans and of the government at the corresponding level of final accounts work procedures.The second part is concerning that local people's congress in China present situation and existing problems of budget supervision,summarize the local National People's Congress to carry out the budget supervision in our country,mainly involves the laocal National People's Congress budget supervision and perfects in the legislation,the laocal National People's Congress on budget supervision,pragmatic and innovative progress in two aspects of content,etc.Secondly,focusing on the revised budget law for the perfection of the local National People's Congress budget.supervision system has been carried on the analysis of the legal text.the local National People's Congress budget supervision and the analysis of existing problems,mainly in the budget,budget approval,in the budget implementation problems.The third part is concerning that the main reason of restricting our local National People's Congress budget.Monitoring analysis Mainly summarized as in the ideas and concepts,in the aspect of legal norm,the local National People's Congress and so on three aspects of building their own constraints.The fourth part is concerning the practice of the foreign legal system of local budget supervision and enlightenment.First of all,the United States,France,Japan and other countries where the budget supervision legal system of inspection,the second to the United States,France,Japan and other countries where the budget supervision legal system after the investigation,analysis of several enlightenment.The fifth part is concerning that consummates our country local National People's Congress the path of the budget supervision legal system in two aspects of content,one aspect is the place National People's Congress in budget supervision shall adhere to the basic principles of,the other is to strengthen the place National People's Congress budget supervision of specific legal path analysis.