On The Improvement Of The Chinese Budget Review And Supervision System

Budget censorship and supervision, is the representative organ’s investigationand supervision over the legitimacy and effectiveness of governments at all level onaffairs such as budget drafting, examination and approval, execution and otheractivities. It is one of the core functions of the representative organs. It can be saidthat the budget examination and supervision system has great value to standardize themanagement of public finances and implement the budget democracy. The process ofthe censorship and supervision of the budget is a game between the parliament whichrepresents the people and the government. The positive interaction between the twocan guarantee that the public will would be fully respected, in the same time, it is alsoconducive to the rational allocation of the scarce public resources, and protect thecitizen’s property right from violating fundamentally.With the continuous deepening of awareness of the law, the voice of democracyis increasingly rising; The authority of the National People’s Congress (NPC) has alsobeen consolidated. Although the examination and supervision of the budget hasalways been attracting the social’s attention, it has little output. The supervision of thepeople’s congress to governments at all levels, in terms of depth and breadth, has a lotof inadequacies. There is still a long way to go before truly realizing the” taking partin” style budget. Our primary task now is to carry out the institutional innovation.This article first affirms that the NPC system of censorship and supervision conformsto the constitution, and has its rationality and describes the current situation of theexisting system, then focuses on the Legal definition of the definition of the budgetcensorship and supervision, and gives an introduction of the main part of the system,contents and procedures, which forms the overall concept of our country’s budgetcensorship and supervision system and proceeds to the next step to conclude theunique features of our system. That is, the centralized review system, the co-existenceof the formal institutions and informal institutions, and a high degree of democracy.In the end, the article gives an analysis of the constitutional basis of the budgetcensorship system in china. And describes in details from the following four aspects: the basic human rights; the sovereignty of the people; the principle of the rule of lawand the principle of power restrictions.Secondly, from the five aspects of budget censorship system: law, the mainsystem, content and procedures to analyze the deficiencies and defects of the budgetcensorship system in the present stage: lacking of laws and regulations on budgetcensorship; lacking of legal system’s support and protection; Legal consequences andremedial measures of the budget censorship are unclear.The professional capacity of deputy to the NPC is insufficient. The censorshipability to the budget draft is not that good; the negative execution of supervision right;the supervision is hard to be effective; the contents of the budget censorship andsupervision is too vague and inaccurate; lacking specificity; the authority of budgetcensorship and supervision is too vague; whether they have the right to modify is yetunclear. The focus of censorship and supervision is just on budget; the supervisionand final accounts problems rose during the process of execution usually are ignored.NPC does not have real authority in the process of budget censorship and supervision,and the relationship with Party committee is hard to straighten; the rank of budgetcensorship organizations is low. The body which drafts the budget and the bodywhich supervises it is the same one; the process of supervision becomes formalization;time for budget censorship is short; it is hard to maintain the seriousness of the budgetcensorship and supervision activities; there is procedures missing in the process ofbudget censorship and there is only a single way to vote, so it is hard to achieve thepurpose of budget deliberations; the budget information is mystery, lacking ofopenness and transparency.Again, in the case of maintaining the existing political framework, to start withthe analyzed problems, by absorbing the advanced achievements of budget system insome regions of China and the matured practices in some developed countries on thesupervisory authority of parliamentary budget censorship and supervision. Givingsuggestions to improve our budget censorship and supervision system. Learning meritfrom others to mend our shortcoming; drawing lessons from excellent experience, andlearning lessons of failure is great significance to improve the system of our budgetdeliberations. Constantly improve the normalization and efficiency of our country’s NPCbudget deliberation system in distinct contrast.the article gives the followingsuggestions in order to strengthen the NPC’s authority on budget censorship andsupervision: improving the laws and regulations of NPC’s budget censorship andsupervision.; improving the legal system; clarifying the legal consequence of budgetdeliberation; regulating emergency remedial measures; building up a high-qualitygroup of deputy to the people’s congress; setting up a specific organization to assistthem; the NPC do its best in the stage of budget deliberation. Performing positivelyon the authority of supervision. Specifying the contents of budget drafting;standardizing the format and Procedures; endowing NPC the right of revising thedrafted budget. Maintaining the authority of budget deliberation; modifyingcomprehensive vetting to itemized vetting, richening ways of budget vetting;increasing the binding effect of budget execution; improving the responsibilitysystem; building up a clear and rational relationship between the NPC and partycommittee; perfecting the organizational capacity of the NPC in the process of budgetsupervision; extending the time for budget deliberation; making the budgetinformation disclosure; strengthening the budget transparency; richening the ways ofvetting; Introducing argument mechanism in the process of budget deliberation.