Study On Fiscal Budget Supervision Over The Local Government

Censor and supervision on budget is an important legal authority which is granted to local People's Congress by Constitution. Standing committee, supervising government to take function and handle the fiscal charges by censoring on budget, carry out responsibility and support government's work. After opening to the outside world, all areas have made active innovation and research and acquired great achieves, especially after the Budget Law has been enacted in 1994. The system, modality and actual effect of the local People's Congress censor and supervise on budget is perfecting, extending and advancing.Owing to the historic and practical reason, this authority has great difference with the Public's expectation, not got fully exertion. There is not only juristic reason but also systematic cause. We could find a lot of lacks and we need to make time to go deep into meticulous research.The first part of paper, based on the elemental theory, brings forward concept and content and characteristic about government budget ,censor and supervision on budget and the People's Congress censor and supervision on budget. Furthermore, this part also analyses the theory of restriction on power and the legal origin, as well as responsibility and principle and legal procedure.The second and third part conclude the evolvement and the great achievement in local people's congress'censor and supervision on budget, and then expatiates the major deficiency from political system and legal basis, taking democracy as background.After reviewing the censor and supervision system on budget in America and England and Canada from main body and method and procedure, the fourth part educes the experience to increase budgetary diaphaneity and strengthen authorized work and strict budgetary supervision.The last part puts forward specific advice and assumption on perfect of censors and supervision system, taking realistic situation of our country into consideration. At supervision environment aspect, we need to speed up edition of BUDGET LAW, improve government budget system, and establish information management system. At restriction mechanism aspect, we mainly need to collocate power and resource in reason and the audit department should take independent work from government on the same level. At censor and supervision ability aspect, we mainly need to innovate the concept and improve the way.