On Imprivement Of The Budget Inspection And Supervision System Of National Peoples Congress

Budget inspection and supervision is an important function of National Peoples Congress (refer to NPC hereafter) at all levels endowed by the constitution and relative laws. As a law system set and developed in tens of years, there were many short comings in institution and operation. Compare to the western countries' budget inspection and supervision system, there are many useful references both in theory research and practice. And that calls in-depth and in-detail research to the improvement of Budget inspection and supervision system of NPC.This article used comparative analyze and case-proving methods, analyzed the current problems and defects of the Budget inspection and supervision system of NPC, and presented his suggestions on improvement of the system. Compared to the western counties' theory and practice, this article attempted to analyze the defects of the system in inspection, supervision, principal party function and legal responsibility.The author suggests improving the budget inspection and approving system by more clarified inspecting items and procedures, more effective voting system and ratified budget year designing. Improve the budget implementation inspection by real time inspection; reform the last-year budget implementation inspection; reform the leadership of budget audit office; complete the bulletin and disclosure system of inspections. Strengthen the principal role in budget inspection by setting a budget committee; clarify their authority and strengthen the ability construction. Complete the investigation and disposition mechanism by ratify all sorts of illegal actions to different volumes and crimes in detail; add unit as main body of responsibility; increase types of responsibilities. Efforts in the above mentioned four aspects will help to improve the Budget inspection and supervision system of NPC in overall.