Research On The Budget Supervision Of National People's Congress

From lack of legal basis to special legal supervision, budget supervision power of National People's Congress has initially formed a set of system after more than half a century of exploration and development since New China founding. The construction of the NPC budget supervision has achieved remarkable achievement. But in the process of actual motion, there are still some flaws which can not adapt to economic and social development and operation of public finance. In view of this, based on the current fiscal legal construction and budget supervision of NPC, the article which using empirical analysis and comparison analysis method, discusses the current situation and problems of the NPC budget supervision. Through the comparison and analysis of the supervision of foreign parliament budget, we bring forward the basic conception that perfects the budget supervision power of NPC.In order to understand and perfect the budget supervision of NPC, there are four parts in the main part of the text to discuss and research.The first part is about the general analysis of the NPC budget supervision. In accordance with the rule of the constitution and law, National People's Congress as state authority, supervises the formation of government drafted budget, examines and approves the drafted budget and budget report, supervises and inspects the executing of government budget and authenticity and legality of actual budget. That is the concept of the NPC budget supervision. Its legal characteristics include legality, comprehensive and authoritative and indirect controlling. At the same time, comparing the NPC budget supervision to the power of budgeting and auditing supervision, can further deepen our understanding of the connotation of the NPC budget supervision. There are profound and substantial theoretical basis, including sovereignty in people on politics and public finance on economics.The second part is about the comparison and analysis of the supervision of foreign parliament budget. Learning advanced laws from other countries is a important method, which can improve the legal system of the nation. Through analyzing and researching the supervision of foreign parliament budget about the United States, Britain, Germany and Japan and other countries on the legal basis, the power structure and representation, it will benefit to improve and perfect the budget supervision of NPC.The third part is introducing the status quo and existing problems about the budget supervision of NPC. The budget supervision power of NPC has initially formed a set of system after more than half a century of exploration and development. The construction of the NPC budget supervision has achieved remarkable achievement. But from the overall, there are still some defects and problems of the budget supervision of NPC. Current laws and regulations on the budget supervision of NPC are faultiness. While the budgeting is lack of scientific and transparency, the budget supervision is difficult to implement. For lack of specialized agencies, simple and rigid procedure of examination and approval, the budget supervision of NPC can not touch the substantial contents. The supervision of budget implementation is short of strength and rigid restriction mechanism, while the budget implementation is optional. The quality of NPC member don't adapt the actual requirements of the budget supervision of NPC, the budget supervision of NPC is unprofessional.The fourth part is the key, mainly talk about how to perfect the budget supervision of NPC. From reality, in comparison with the supervision of foreign parliament budget, we can bring forward the basic conception that perfects the budget supervision power of NPC. During perfecting the relevant laws and regulations constantly, we try to structure the special organ of the budget supervision of NPC. To correctly deal with the relationship between the budget supervision of NPC and the auditing supervision, it is propitious to establish legislative style of the auditing supervision gradually. To manage the procedures and scope of budgeting, and to perfect the preliminary examination system of NPC budget, it helps to improve and standardize the budget supervision of NPC. Through improving the procedure of examination and approval, we can perfect the supervision of examination and approval on the NPC budget. Perfecting the law responsibility system can also strengthen the supervision of budget enforcement. By cultivating ability of the NPC member and innovating the system of NPC, we can improve the level of the NPC supervision, thus gradually consummate the budget supervision of NPC.