Research On The Legal Issues Of Budget Supervision By Local People's Congress In China

Budget supervision is of great significance for the establishment of the modern financial system,the implementation of the public budget,the adjustment of national income distribution and the realization of social and economic activities.The general office of the CPC Central Committee issued the Guiding Opinions on the Expansion of the Focus of Budget Review and Supervision of the People's Congress to Expenditure Budget and Policy,which shows that budget supervision plays an important role in promoting the solution of major social contradictions,implementing and implementing major national decisions,implementing macro-control and building a more perfect market-oriented allocation system and mechanism of factors.The Constitution,The Budget Law and other laws provide the legal basis for the implementation of budget supervision by the National People's Congress and its Standing Committee at all levels.At the national level,the budget legal system of the National People's Congress has been basically established.Accordingly,local people's governments at all levels have formulated corresponding local regulations and methods to ensure the concretization of budget supervision,However,due to the lack of timely follow-up of the latest budget practice,it deviates from the original intention and becomes a mere formality.In this context,the budget law in the revision of the budget supervision issues for the corresponding improvement,in order to make up for the lack of budget supervision from the national legal level,improve the supervision content and enrich the main body of supervision,but only for the local people's Congress budget supervision plays a general guiding role,for the actual operation of the local people's Congress budget supervision is still insufficient.Based on this,this paper starts from the theoretical construction of budget supervision,analyzes the content of budget supervision,points out the problems of each specific content,and constructs the corresponding improvement scheme,so as to promote the implementation of budget supervision of local people's Congress,and provide local experience for the construction of China's modern budget supervision system.The effective implementation of the budget supervision of local people's Congress is the effective allocation of local financial funds,promoting the reform of China's financial system in the transformation of government functions,and realizing the government's macro guidance to the economy.The current laws and regulations are not only the basis of budget supervision,but also the source of exercising the power of budget supervision.The operation practice of budget supervision of local people's Congress can provide guidance for the scope of budget supervision.According to the requirements of budget reform and relevant laws,the budget supervision of local people's Congress includes four main contents: key expenditure and major investment projects,departmental budget,financial transfer payment and government debt.Key expenditure and major investment projects are the top priority of the local budget.The difficulty lies in how to define their scope,and the traditional supervision path is obviously lagging behind.However,there are great regional differences in the system construction and practice development of budget supervision of local people's Congress departments,the implementation of the central policy is uneven,and the supervision ability and supervision power do not match.The supervision of fiscal transfer payment in the budget supervision of local people's Congress faces a supervision vacuum in many links.Political and human factors usually have a greater influence on the design,implementation,supervision and evaluation of fiscal transfer payment.Local government debt as a prominent problem,its inherent shortcomings mainly focus on the illegal guarantee,hidden debt,lack of fair competition review,local government debt supervision can not obtain real and effective information,and supervision is a mere formality,supervision content and scope is vague,especially in the context of local government debt legalization can not achieve effective supervision.We should re-examine the budget supervision mode of key expenditure and major investment projects.On the basis of maintaining the existing advantages of administrative audit,we should separate the function of budget audit and assign it to the people's Congress,and set up new budget audit institutions in the people's Congress at all levels,so as to realize the transition of budget audit mode from administrative oriented to legislative oriented;in the practical operation level,the administrative organ has the right to participate in the whole process of the budget implementation supervision,including the preliminary report,the mid-term audit and the post rectification;we should also give full play to the positive role of the authority in the mechanism of audit results,and build the internal coordination mechanism of audit results,such as the mechanism of linking audit results and regular notification.The department budget supervision should focus on the supervision subject's in-depth understanding of the budget,the actual power of the supervision subject to influence and intervene in the budget content,and the handling mechanism of the Department's illegal budget behavior.Expand the people's Congress department budget preparation right to know,to ensure that the main body of supervision can accurately find out the existing and regional economic and social development disharmony;introduce and institutionalize the Budget Revision power of local people's Congress departments;it is necessary to construct the regulation and punishment mechanism of budget violations and establish the compliance awareness of budget departments.The improvement of financial transfer payment supervision should not only focus on the improvement of financial transfer payment system design,but also take into account the practical difficulties of supervision and implementation.We should establish the supervision concept of "audit serving the people's Congress" and make clear the intervention areas,key points and standards of audit institutions in the supervision work;establish the regular evaluation and withdrawal mechanism of special transfer payment under the leadership of local people's congress,and strengthen the supervision of the use of special transfer payment funds of local government;we should strengthen the dynamic supervision and management of transfer payment budget implementation,implement the dynamic reconciliation system,and conduct fair competition review on financial transfer payment,so as to promote the use of financial transfer payment funds,improve the quality and efficiency.It is difficult to supervise the local government debt,so we need to break the limitations of the supervision of the local people's Congress in time and space,set up an effective mechanism,and provide a starting point for the supervision of the local people's Congress in the whole process and from multiple angles.Establish the system of local government debt reporting to the National People's Congress;through the formulation of soft law to fill the blank of special law has not yet been issued;we also need to establish an emergency response mechanism for government debt risk,conduct a fair competition review on local government debt,and establish a debt reverse investigation and lifelong accountability mechanism,so as to make the supervision more powerful.At the level of local general public budget supervision,it is mainly to improve the legislation and the implementation of the specific system.The implementation of budget supervision power is inseparable from the support of specific legal provisions,improving the behavior system,subject system,procedure system and responsibility system;in the aspect of improving the specific implementation system,we should promote the online supervision of the budget,conduct fair competition review,improve the budget performance management system,and build the emergency budget legalization and supervision system,so as to improve the scientificity and rationality of supervision.