The Status And Countermeasures Research Of Chinese National People's Congress Financial Supervision

China's Constitution clearly stipulates that China's fundamental political system is the people's congress system. Related systems in China's National People's Congress, NPC supervisory authority played a very important position. Supervisory authority is one of the four basic functions of NPC, is also one of the important functions of NPC as the highest organ of power. There are many ways of NPC execution of the supervisory authority, and NPC Financial Supervision is an important aspect of NPC execution of the supervisory authority.But, the existing system of NPC Financial Supervision is infirmity. First, NPC has no specific internal audit oversight body. Second, the government's financial authorities are not only the budget authority but also the specific authority responsible for the budget implementation. Budget time and budget preparation is unscientific. First, Budget time is unscientific. China's current budget year is the calendar year system, is that the annual January 1 to December 31. However, our new year's draft budget of the government as the statutory basis for enforcement must wait for National People's Congress adopt draft order until around March. There is another problem in the time-- National People's Congress time is short. Representatives had not had sufficient time to understand the specific circumstances of the budget, so affecting the consideration process. Second, budget preparation is unscientific. Budget preparation time is too short, temporary demonstration and temporary project. The preparation of the draft budget is too thick, and preparation process is very opaque. The content of the budget is not comprehensive. The legal of NPC Financial Supervision is imperfect. There is not special Financial Supervision Act in China. It is coordination in different legal requirements. Existing laws and regulations' articles are contradictions. The professional quality of NPC is not high. Mainly for the following reasons:lack of Professionals of NPC and lack of implementation of the main energy; introducing a part-time system of financial supervision, most of them can not be divorced from the original work; NPC lack knowledge of financial supervision and supervision of motivation.Based on the above issues, I made a series of responses and suggestions of strengthening and improving NPC Financial Supervision. First, solve the problem comprehensively between NPC and the Government. Main recommendations are: addition of a special audit oversight body in NPC --he Audit Committee; budget expenditure for the establishment of specialized institutions within the Government. Second, demand to specify the time and procedures of NPC Financial Supervision. Main recommendations are:specification the time of NPC Financial Supervision-- budget year span two years, namely that year in May to next April, and specification the procedures of NPC Financial Supervision. Third, sound a series of laws and regulations. Main recommendations are:improve the legislative supply of NPC Financial Supervision; modify the corresponding legal provisions to maintain the uniformity of law and to strengthen the legal authority. Fourth, improve the professional quality and skills of NPC. Main recommendations are:increase the proportion of professional representatives in the election, through a variety of means to perform representatives' learning and training performance of their duties; the implementation of full-time deputies to the NPC system; enhance the acquaintance of financial supervision of NPC and enhance the supervision of enthusiasm.