On The Examination And Supervision System Over Financial Budget In China

Combining with the current situation of China's democratic legal system building and using the methods of comparative analysis and positive analysis, the paper discusses the problems existing in the present supervision to the budget examination and approval of China and the thinking of how to perfect the system of them. There are five parts in the paper, which are Introduction, the Basic Principle and the Meaning of the Supervision to the Budget Examination and Approval, the Review of the History of the Legal System Building of the Supervision to the Budget Examination and Approval of China, the Analysis of the Imperfection of the Legal System of the Supervision to the Budget Examination and Approval of China, the Consideration of How to Perfect the Legal System of the Supervision to the Budget Examination and Approval of China. These parts separately discuss the basic principles of legality, authority, democratic publicity and procedure that should be followed in the supervision to the budget examination and approval and the meaning of strengthening the supervision to the budget examination and approval according to law. They briefly review the formation of the budget system and the course of the legal system building of the supervision to China's budget examination and approval. By analyzing the actual problems of the legal bound mechanism, the self-building of the legislative body, the legal position of the special committee, the law imperfection existing in the examination and approval of the budget rectification and the financial diverting & paying funds in the supervision to China's budget examination and approval, the paper tries starts with China's actual conditions, through comparing and using the experience and practice of the developed countries of market economy, puts forward the consideration of reforming and perfecting the legal system of the supervision to China's budget examination and approval that we should establish the legal system of budget management taking the legislative body as the leading factor, strictly divide the government's budget boundary, scientifically set the basic elements of departmental budget formation, strengthen the legal position of the special committee in the supervision to the budget examination and approval, further normalize the concept and the examination and approval system of the budget rectification so as to decrease the frequent changes in the action of the budget on the basis of the budget of the approving departments, and strengthen the examination of the actual budget in order to strengthen the supervision to the action of the budget.