Research On The Improvement Of The Budget Supervision System Of Local People's Congresses In My Country

The government budget is related to the development direction of a country,the provision of social public services,and the distribution of benefits.It affects the normal operation of the country and is closely related to the daily life of every citizen.The supervision of the government's fiscal revenues and expenditures is the proper meaning of the modern rule of law,and it also reflects the comprehensive governance level of a country.Since the reform and opening up,with the rapid development of China's social economy,the economic volume has been increasing,and the budget for fiscal expenditures for national construction and public services has become increasingly large.Therefore,the supervision of the budget has become the whole society and each Major issues of concern to citizens.The Constitution of China and the Law of the People's Republic of China on Local People's Congresses and Local People's Governments at Various Levels stipulate that local people's congresses have the statutory supervisory power over the budgets of local governments at the same level.Since the implementation of the tax-sharing reform in China,the financial freedom of local governments has increased.This requires local people's congresses to impose stricter supervision on the budgets of local governments at the same level,so that every fiscal expenditure of local governments can meet the requirements and manifestations of the law.The interests of the people.However,due to the many deficiencies in China's overall supervision environment and the capacity building of local people's congresses,the current budget supervision of local people's congresses has not yet played a real supervisory function.Based on the theory of Supervision,this paper reviews the process of establishing and developing the budget supervision system of the National People's Congress.Then it sorts out and analyzes the current situation of the budget supervision of local people's congresses in China,and finds that although the budget supervision work of local people's congresses in China has achieved considerable results,However,there are also shortcomings such as short budget review schedules,unreasonable budget approval procedures,and more budgetary supervisions.These are the shortcomings of formality and lack of rigidity in supervision.The main reasons for the problems are: the imperfect legal system and the construction of the budget supervision organization of the National People's Congress.Weakness and lack of clear and specific procedural regulations.Therefore,based on the experience of reforms in Minhang District of Shanghai and Wenling City of Zhejiang Province,the following improvement measures should be taken: strengthen the construction of local people's congresses,improve relevant legal systems,implement supervision of the entire process of local people's congresses,and carry out budgets for governance-oriented local people's congresses supervision.