The Budget Execution Supervision Of Local People's Congress

We all know the Lord Acton's maxim"the authority causes corruption, the absolute authority to cause corruption absolutely". It shows us the significance of supervision and restriction on authority. Authority must be supervised. Supervision is a right way to restraint the authority. Parliaments in all countries have the authority to supervise commonly, just as the legislative power. To avoid the authority abusing and keep balance between the legislative power and the executive power, all the governments are supervised by parliaments in the world now. In our country, the National People's Congress system is the national fundamental political system. The National People's Congress supervisory authority is one of its important authorities. The National People's Congress and its standing committee's supervisory authority is an important authority which is awarded by the Constitution and other fundamental laws .This supervisory authority is exercised on behalf of the people and it stands in an extremely important position in the national supervision system. All the other state agencies must be supervised by the National People's Congress and its standing committee. The complete National People's Congress supervisory authority includes the power to know the circumstances of the matter, the power to deal with the affairs and the power to punish the illegal act, which are an entire logical system.The budget supervision is an important part in the National People's Congress supervision. It is also a forceful method to carry out supervision on the government. In the budget implementation process, the budget execution is the most important link. It is the core and purpose of the budget system. The local budget has its own character in our country. It is easy to change partly and it is easy affected by the higher authority. Therefore we should take it seriously. We must pay attention to the foundation to perfect our National People's Congress supervision system.At present the sources of the local People's Congress budget execution supervision include constitution, budget law, budget execution regulation, the local government's constituent act and the new supervision laws of the standing committee. The supervision organizations include National People's Congress and their standing committee, finance and economics committee and its budget committee. The supervision of the Local People's Congress budget execution has two parts in law: budget execution and budget adjusting. The budget execution is the main part should be supervised. It includes the balance of the budgeted revenue and expenditure, the arrangement of the expenditure and the use of the capital, the surpassing income and its condition of using, the budget execution of the departmental states and the execution of the decision which is made by the local People's Congress.Our local People's Congresses'supervision on budget execution system has developed step by step. It has developed from mere formal developing to reinforcing commonly of the law and organization. But the supervision condition is not very good because of some reasons, so we need to continue reinforcing the supervision. The local People's Congresses ' s budget supervision has important practical significance .It can reverse the imbalance working, reinforce the authority of the local People's Congress and defend the right of the taxpayer .In the 1990's the budget institutional reform began. The Shenzhen People's Congress in Guangdong province is outstanding, and it sets up a good example on reinforcing the supervision to the National People's Congress system. At present, the supervision effect of local People's Congress budget execution is not good. Firstly, on the macroscopic view ,there are some questions in local People's Congress at present, such as the organization is not perfect, supervision mechanism does not improve, legal liability is not clear and so on. All of these have weakened the authority of the National People's Congress ,led to budget execution superintend insufficiency, made the budget change arbitrarily, The budget has been adjusted commonly, so it is less effective .Secondly, from the angle of thought, the deep-seated cause of the question depends on the concept of the entire society. And now a lot of local governments only regards budget as a kind of revenue and expenditure plan but not a law. At the same time in National People's Congress supervision, we are facing a conflict between the main current politics culture and the tradition politics culture, and the last one becomes the destroyer.Thirdly, the practical effect of some local People's Congress budget execution supervision system is not satisfactory, mainly because the procedure is not concrete and lack of the procedure guarantee in technology.To perfect the budget execution supervision, we need not only complain of the insufficient of the authority but also to make use of the supervision authority by the law. Perfecting the procedure of supervision demands us to make the procedure in detail,Especially, we must pay attention to the local legislation measures, and then ensure the convenient of the system operation to avoid the formality of the budget execution supervision. Making use of procedure to perfect local People's Congress budget execution supervision, we should do many things. Firstly, we must ensure the National People's Congress's right to be informed. It is a necessary precise. Secondly we must ensure the supervision in detail .It is an important approach to perfect local People's Congress budget execution supervision system. Thirdly, we must use various supervision means. It is the guarantee to budget supervision. Fourthly, we must control the budget adjustment strictly. It is the key to perfect supervision. The local People's Congress must get the power to interrogate and exam, the power to know the circumstances of the matter and the power to inquire. Then the budget execution supervision system can turn formality to substantiality .In the process of the supervision, we should give full scope to extensive citizen. They will supervise the budget after they are informed. At the same time, we must build budget responsibility system, and punish the illegal acts and some improper acts in the entire budget process. Now the legal liability in law has been built, but it is not mathematical. It is difficult to practice in fact. Perfecting budget responsibility system is a forceful protection to ensure the budget execution supervision authority. We must authorize the local People's Congress some forceful sanction means in order to strengthen budget execution supervision.