The Normative Analysis About Budget Supervision On China’s Fiscal Legal Texts

According to the law rules, Budget supervision is the public act that budget subject is aimed at social public interests maximization, restriction and supervision the course of the budget making, budget approving, budget enforcement and final accounting. The value of budget supervision is to create an effective operation mechanism for budget runs, to provide the good structure system to regulate the bad of humankind and power corruption and ensure effectively execution of power; it’s not only setting a category for budget supervisor power legitimacy, but also providing the scales of legitimacy for the purpose of the supervising.With the help of text of law, such as the constitution and the budget law, the article analyze legal act and configuration power and right about budget supervision, at the same time, analyze the textual norm through learning universal legal elements-subject, behavior, liability of public and private law. Through studying the existing budget act’s specific standard, it digs out the one containing theoretical framework, focuses analyzing budget supervision’s legal connotation, structure and operation order, as follows:Firstly, as to Budget Entities, it is mainly to describe their problems and countermeasures from both subjectivity and openness. On the subjectivity, it is should be analyzed to Legislative supervision’ institutional setup, staffing, Audit supervision’ Legal guarantee, financial resources and personnel independent, financial department setup in the administrative supervision. On the openness, to analysis the existing problems at present such as Budget Monitoring’entities dissimilation and the closed atmosphere, and analysis the openness of the Social supervision entities and propose countermeasures. Secondly, to analyze the object type of the budget monitoring, the problems existed of its, and to propose improvement measures from multiple perspectives. Specific analysis is form the capital budget of budget behavior, the budget preliminary results to budget consideration in the conduct of the NPC (the National People’s Congress) budget amendment rights, the inquiry rights, the consequences of the budget rejected, to Budget implementation act in both revenue and expenditure, budget adjustment act, budget execution reports, to accounts in the conduct of the performance evaluation mechanism and the supervision of the legislature. Thirdly, this paper gives a general exposition to the importance of the process of budget monitoring. Specific analyze on two aspects, budget transparency and process of the budget monitoring about defects existed, and material consummate countermeasure to defects also be proposed in this paper. Especially, the author has an all-aspects analyze on the budget monitoring procedures, mainly the defects in budget preparation, budget deliberations, the budget implementation of the procedural deficiencies. Lastly, from the perspective of responsibilities of budget monitoring, the author proposes a comprehensive approach in the defects existed in the responsibilities of monitoring mechanism and responsibilities of mechanism monitored. In the aspects of monitoring mechanism, Specific analysis is about the aspects of defects of legislative monitoring mechanism and administrative monitoring mechanism, and improvement countermeasure is also proposed; in the aspects of mechanism monitored, Specific analyze is about the defects of the setting of responsibilities, then consummate suggestions to the defects also be proposed.