An Approach On Budget Supervision Over The Local Congress

Censoring and supervision on government budget by the local People's Congress is an important legal authority which is granted by Constitution. By censoring on government budget, the local People's Congress and its standing committee can force the government to take more functions and handle the fiscal issues,this is not only a responsibility offered by Constitution but also a support to the government work. After reform and opening up,all areas have made active innovation and research on censoring on government budget and acquired great achieves. This made the system of the local People's Congress censoring and supervise on government budget is perfecting, However, owing to the historic and practical reasons,the authority has not been fully exerted and is far beyond the Public's expectation. There are not only systematic reasons but also procedures, ability and substance causes. We could find a lot of lack in this authority and we need to make time to go deep into meticulous research.The first chapter is a preface. It describes the background, current situation and the research framework and methods.Chapter II is Theoretical Framework of this article. Describes the functions of government, then clearly the meaning and role of government budget. Horizontal and vertical separation of powers from the point of separation of powers the legislature demonstrated the reasonableness of the budget examination and supervision. Leads to the legislature the budget review and oversight of the evaluation criteria factors. These form the theoretical framework of this study.The third chapter is devoted to the examination and supervision of China's budget for the Status and Problems. Introduced the basic situation of the budget.Chapter IV of the United States where the legislature's budget review supervision, the institutional, system and procedures to analyze. That the Local Budget Examination of the reasons for problems.Chapter V combines the examination and supervision of foreign experience in the local legislature and the Local People's Congress Budget Examination practical operation, combined with China's national conditions and make recommendations.