On The Legal Supervision Of Public Finance Budget Of China

From our existing numerous legal system, can only be found scattered on the right of the people's congress supervision law the budget, comparatively speaking, China's public finance budget supervision in the exercise of the right to exist and the inefficiency of non-normative characteristics of . New China, the true budget system established in 1955, after 50 years, China's budget system is constantly monitoring the reform and development together. China's public finance budget monitoring system under the supervision of the main body can be divided into two categories: The first category is state supervision, is in accordance with due process of law, the name of the state, with the effectiveness of the national mandatory law is supervision of the core budget, including legislative oversight, judicial supervision and administrative supervision; the second largest category is the social supervision, including supervision of the political parties, social organizations, supervision, supervision of public opinion and the masses of the people and citizens of the supervision.In our country's public finances budget monitoring process, the legislative oversight that the NPC plays an important role in supervision, but there are not perfect laws and regulations; local people's congresses and their standing committees dealing with budget analysis capacity; government draft budget time lag; budgeting flawed, difficult to in-depth review of the NPC; budget and authority of the binding is not strong and so on. Supervision of audit organs of administrative supervision which the budget is mainly the supervision of the implementation of the purpose of monitoring budget performance in the audited entity's authenticity, legitimacy and effectiveness compared to other form of supervision is concerned, in practice, the audit of public finance budget supervision still exist "Audit Law" statute itself is not perfect, the audit processing means weakening; local protectionism and the impact of the dual leadership system of audit and other issues. In addition, financial sector supervision is approved by the State Council in 1994 set up, history is not long, there are also way behind the monitor, supervise and safeguard mechanism sufficiently comprehensive range of unsound defects.For China's budget system reform, strengthening public financial budget supervision, practitioners and theorists of various experts and scholars made meaningful suggestions and comments. This article is developed in the analysis of the basis of parliamentary budget oversight, combined with the views of relevant scholars proposed s Congress, auditing and public finance full-time supervision of several suggestions and ideas, combined with other means of social supervision, a synthesis of How to build a country suitable for China with Chinese characteristics, mutual cooperation and coordination division of the budget of public finance supervision system.