Budget is the core of finance. The key to achieve the budget target is how to execute the budget plan. At present, the budget execution is wilful, inefficient and not strict in China. So it' s urgent and necessary to strengthen the supervision of budget execution. The Standing Committee of Local People' s Congress has the power to supervise budget according to the Constitution and Laws. Based on the studies on the power to supervise the budget execution, this paper discusses the shortcomings of supervision of budget execution and the reasons behind it. This paper also tries to find ways to improve the power of the Standing Committee of Local People' Congress to supervise the budget execution so as to enhance the supervision execution effect, to quicken the progress of democracy and legal system, and to realize the socialist political civilization.
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