Research On The Financial Budget Supervision Of Lanzhou Municipal People’s Congress Based On Public Value Management Theory

The budget is the most direct embodiment of the policy strategy,level and preference of the first-level government.It is closely related to the livelihood security of the people.Budget supervision is the main form of expression in which the frequency,importance and authority of the People’s Congress in its supervision function are in the forefront after power entrusted by the Constitution and laws,as well as at the same time it is the concrete carrier for people’s congress deputies to fulfill their obligations as deputies,its role plays a direct bearing on the economic and social development of a local situation,important,far-reaching,sacred mission.The National People’s Congress of Lanzhou and its Standing Committee have adopted financial budget supervision,urging the city government and its financial departments to keep the bottom line of the "three guarantees" of financial funds in place,effectively promoting the overall situation of Lanzhou’s high-quality development,we put the supervision of the financial budget at the top of the list of major issues.We have accumulated certain methodological experience through constant innovation,sustained efforts and long-term efforts,however,there are still such as budget implementation and performance management is not strict,government procurement approval is not standardized,financial fund management is not strict enough,financial system implementation is weak and so on.In these cases,the municipal government is responsible,but the city people’s Congress as a supervisory body,its financial budget supervision role is not adequate to play is also undeniable.This paper,starting with practical problems,introduces the theory of public value management,and based on a comparative study of the budgetary expenditure arrangements in Lanzhou in the past decade since 2010 and the supervision of the Municipal People’s Congress,combining questionnaire survey and structured interview methodology,size up the current situation of the financial budget supervision of the People’s Congress of Lanzhou.It is found that although the NPC financial budget supervision has become a hot term,the real supervision concept based on public value management theory has not been fully established.In practical work,there are still many government departments regard NPC financial budget supervision as second-line work.At the same time,the public value of the real concept,budget,and the public value,the pursuit of public value to the National People’s Congress supervision combination of methods,in the process of actual forward is not form a unified clear understanding,leading to the municipal budget supervision form process,light core essence,budget supervision,the center of gravity of the migration,monitoring results operability is not strong and so on.The existence of these problems have weakened the effectiveness of the municipal people’s Congress financial budget supervision to a certain extent,and will also have a certain adverse impact on the budget implementation.Under the guidance of public value management theory,combined with the current situation of financial budget supervision of Lanzhou people’s Congress,the author draws the conclusion that to solve the deep-seated contradiction of financial budget supervision of Lanzhou people’s Congress needs to create public value as the goal.At the same time,drawing lessons from the advanced experience of fiscal budget supervision of other urban people’s congresses in China,the value objectives are defined in the "mission value" dimension from five aspects: "Reconstructing the contact between deputies,the working mechanism for performing duties,establishing pragmatic supervision orientation,innovating supervision channels,tracking supervision,rectification and implementation,and promoting public participation".On "authorized environment" dimension,from "for party support,enhance the municipal budget supervision authority,establish National People’s Congress,audit,supervision and management system of social work together" three aspects: optimize the environment of authorization on the dimension of "operation capacity",from "soil values,strengthen the public thought,the reasonable establishment of supervision institution,improving staff quality and ability,strengthen the supervision and professional level,Enhance training pertinence,improve work assessment mechanism " five aspects to improve operation ability.To sum up,starting from the three dimensions of "mission value,authorization environment and operation ability",the author gives detailed implementation paths for improving the financial budget supervision of Lanzhou Municipal People’s Congress,it provides policy suggestions and references for the budget supervision of the People’s Congress to better respond to and meet the needs of society and produce more public value.