Analysis To The Local Budget Examination And Supervision System

Local budget examination and supervision is an important part in supervision of local people's congresses,also an important part in executing local financial power,which plays inspectional functions for maintaining characteristics of local public finance.In recent years,to seriously implement the "Budget Law","Supervision Law" and other related laws and regulations, local people's congresses at all levels as well as audit departments carried out a thorough review of the budget for the supervision,which promoted a strong budgeting and financial management work in accordance with the law.Needless to say,in the budget review,supervision and implementation,the final accounts of the conclusion,there are still obstacles in mechanism and procedures against the existing economic system.It is inadequate in areas such as the supervision of the rule,the perpetrators of supervision,budgeting, management,supervision procedures,confining the functions of the budget constraints.To strengthen research and exploration of its system under the guidance of rule of law and financial theory,the author gives practical proposals.It promotes reform of the local budget examination and supervision system and the building of local finance in rule of law.Looking back the history of the supervision of the National People's Congress of China,we can see that the local budget examination and supervision system developed from 1954.It has made great progress in the legal system,mechanisms,procedures,but it is still a new system,needed to be improved and perfected.From the theoretical point of view,it is a system with far-reaching theory of origin and strict logic,and directly reflects public finance and so on.These basic theories strengthen budget examination and supervision,and provide a powerful theoretical support and direct guidance.In view of the current problems in the system itself,the article combines the practice in the West with local budgets supervision and the rule of law from such aspects as the law,finance,politics and management.Using the way of normative analysis,empirical analysis and comparative analysis,we try to improve the functions of the National People's Congress,to reform the auditing system,to strengthen public supervision,to improve procedures,and to explore performance evaluation.It is also to promote the rule of law,to improve budget,to unify financial and service power,and to standardize transfer payments.The author hopes that to have some useful exploration for reforming and improving the system.