On Improvement Of LPC's Investigation And Approval System Of Fisical Budgets

Local People's Congress (hereinafter LPC), the highest authority of a local place, takes the investigation and approval of a government's budgets as one of its most important functions. A government's budgets are all from taxpayers, which makes People's Congress take the investigation and approval of budgets as its central power. When a People's Congress gets the right of investigating the government's budgets, the government will have to pay enough attention to common people's willingness and makes corruption lose its ground of existence, thus to realize its supervision of the government.Through analysis of the practice of the LPC's investigation and approval system of budgets, the author of the thesis will examine the existing problems and then try to give out some solutions, by comprehensively using the methods of comparative analysis, value analysis and empirical analysis.The thesis consists of six parts:Introduction, Connotation and Importance of Investigation and approval System of Budgets, Field Examination of LPC's Investigation and approval of Budgets, Advantageous Experience of State's Investigation and approval of Budgets in the West, LPC's Innovative Practices in Investigation and approval System of Budgets and Ways to Improve LPC's Investigation and approval System of Budgets.The author introduces the principles of legality, authenticity, and rationality that should be followed in the investigation and approval of budgets in detail. Then the author also analyses the practical questions of transparency of financial information, the draw-up of budget laws, the qualities of supervising team members, the supervising power of the deputies of LPC, and the defects in the supervision of budgets.By comparing some innovative practices in some LPC in China with the successful experiences in some foreign countries, the author practically put forward some ways to improve the LPC's investigation and approval system of budgets in enacting and in practice, thus to better play the rights of investigation and approval of budgets effectively. The ways are the following:to enforce the concept of doing budgets in laws, to improve budget report, to strengthen the training of representatives, to introduce the system of performance budgeting, to change the tenure of budgeting team members, to improve budget approval process, to change the structure of LPC representatives, and to give full play to the media and intermediary organizations in the monitoring of budgets etc..