Research On Self-evaluation Of Congressional Supervision On Provincial Governments' Budget

Finance is the foundation of the governance in a county. And to strengthen the supervision of all levels of people's congress to the governments' finance according to the law is an important part of promoting modern governance system, and is also a “growing point” of the Chinese political development and the construction of legal China. “The Decision on Major Issues Concerning Comprehensively Deepening Reforms” deems that budget management system and strengthening the supervision power of the local people's congress to the government budget is one of the important directions of deepening reform. This study is designed to find out a path that to investigate Chinese local government development, and highlighting the local people's congress' s supervision power on government budget, which is a factor that always overlooked easily.This paper takes the provincial governments' budget reports as the research object, trying to generalize the course, achievements and problems in the process of the provincial governments accepting the local people's congress' s budget supervision, and tries to propose appropriate measures on this basis. This paper is organized as follows: the first part is an introduction, introducing the research question, background and significance of the topic, research status home and aboard, research thinking path and methods. The second part of this paper is studied at three perspectives, which are the contents of supervision, operation procedures, the effects of the supervision, and to describe the status that the provincial government accepting the local people's congress' s budget supervision. And the third part of this paper is the analysis of the provincial governments to accept the local people's congress' s budget supervision diachronically, and summarize the diachronic evolution trajectory of the provincial governments to accept the Local people's congress' s budget supervision, then to find out the achievements and problems in the process when provincial governments to accept the local people's congress' s budget supervision. The fourth section contains seven Suggestions, based on the contents of the first three parts of this paper, with the current budget reform, perfecting the preparation of standard budget, optimizing the budget review process, making full use of budget review, making full use of internet data, enriching public budget methods, exploring the mechanism of citizen oversight, making strict government accountability procedures to strengthen the government's acceptance of the local people's congress budget supervision efficiency, and to enhance the capacity of the local people's congress budget supervision when putting forward suggestions. The fifth part is a conclusion.By examining the 31 provincial governments' 10-year budget reports it can be found that the integrity level of government budget report showed a steady upward trend in the last decade, and the extent of laws and regulations in the content of the budget report have become more sophisticated. However, the efficiency of government solving the existing problems is still low, and a lot of repeated problems exist for many years in the budget report. What is more, government pays little attention to implementation of the local people's congress' s resolution.The possible innovations in this paper are as follows: from the perspective of self-evaluation to study this topic based on 31 provincial governments' 10-year budget reports, and this paper tries to explore the interactions between the local people's congress and the government in the budget from the the intersection of law, political science, public administration and finance in multiple disciplines, therefore, to propose advices that can strengthen the execution capacity of the government as for the budget, and the ability of local people's congress' s budget supervision.