The Analysis And The Improvement Of The Supervision System Of The Examination Of The Budget Of Our Country

The constitution and the law have entrusted the authority of examining and supervising the budget on the people's congress at various levels and their Standing Committees. Because of the historical and realistic causes, the supervision system of the examination of the budget of our country always has many defects. Compared with the perfect supervision system in the western countries, our supervision system of the examination of the budget still has a long way to go, so this makes us look into it thoroughly and scrupulously. With the strengthening of the development of the political civilization, the theoretical and the practical circles pay more and more attention to the research of it. These researches are mainly focused on the two aspects: one is the research of the law of the budget itself; the other is the various researches of the budget system from the substantive contents to the procedures and principles and also the advice of countermeasures. But the supervision system of the examination of the budget is not separated; it is closely related to the system of the people's congress. However the theoretical circles have not the systematic results of research which combine the system of the people's congress with the supervision of the examination of the budget, so the inner theoretical problem of it can't be solved, and at the same time, it lacks of practicality. In the era of constructing the government according to the law, it is extremely necessary to deeply look into the supervision system of the examination of the budget.The author starts from the division of connotation, discusses the theoretical basis of the supervision system of the examination of the budget, states that the principle of separation of powers and the ultimate popular sovereignty are the theoretical cornerstone, analyzes the developments, the...