The Supervision System Of The Budget

Budget supervising is an important part of financial supervising. It is an important part of budget management. It is a process of the national budget's participation in the national income distribution. It is monitoring, supervision and control of all parts of the social economic activities. According to the supervisors, countries in the world divide the budget supervising into legislative oversight model, judicial supervision and administrative oversight model. In our country, we adopted legislative oversight model. But according to the present situation, the legislature does not play its proper oversight function. The phenomenon such as unreasonable emerging financial capital expenditure, the growing share of extrabudgetary funds, black-box operation, corruption remind us to improve the legal budget supervision of the existing system. China has reformed and improved the legal budget system and achieved good results. However, with the economic development budget monitoring, there are still some lack of coordination with China's specific condition. Some even have hindered China's economic development. Through introducing some of the advanced legislative experience in budget monitoring in the developed countries, combined with the problems existing in China's current budget, this paper tries to explore how to build a multi-level, process monitoring legal mechanism. The legislature is its main supervising subject. The auditors, the public is its assistant supervising subject.Chapter 1 first introduces the concept and theory basis of budget monitoring from the general problems of the budget monitoring legal system. Combined with the relevant legislation of each State, it summarizes the basic principles of budget monitoring. On the basis of the budget reform in U.S.A, it reveals the functions of budget monitoring.Chapter 2 describes the budget monitoring legal system studies in a number of developed countries. It Focuses on the budgetary oversight of the legislation, institutions and the principal theoretical system in the United States, France and Germany, and makes a simple comment on each countries'legislation and institutional research. It provides a reference for the legal system reform of Budgetary oversight in China.Chapter 3 describes the status quo and shortcomings of China's budgetary oversight legal system. First, it introduces the legislative status quo of the budgetary oversight in China. The budget supervising laws contain "the Constitution", "Budget Law", "Regulations for the Implementation Budget Law" and the "Supervision Law." These laws constitute our existing budget monitoring legal system. Then it introduces the flaws existing in China's budget monitoring system.Chapter 4 is the improvement for the supervision of China's budget legal system. It mainly improves from the legislative and theoretical aspects. On the theoretical aspects, it first analyses the choice of budget oversight mechanisms. It clearly suggests that China should establish a multi-level budget oversight mechanism. The final system improvement describes respectively from two aspects: the People's Congress government and its departments to improve and perfect the supervision system.