About The Place National People's Congress And Its Standing Committee To Carry Out The Budget Review Supervision And Thinking

The government budget in China and final accounts are reviewed, approved and supervised by the local people’s congress at all levels as the authority. Since budgeting of government is the basic form of public finance, supervision through auditing over the budget implementation and final accounts by NPC is considered as the important composition part of essential strategy of our country’s policies, and it also occupies an important position in national construction. The local people’s congress grasps the moment when the Budgeting Reform is to be implemented and strengthen the supervision under continuous improvement in recent years. It gained very great success, but also brought out many problems. All the weak links need to be analyzed and discussed, in order to find an ideally feasible approach to firmly facilitate the budget examination and supervision procedure.In this dissertation, the semantic interpretation, historical investigation, comparative analysis, social survey and etc. are applied. The dissertation briefly reviewed the constructive strategy and development process of the budget examination and supervision operated by the NPC. It focuses on combing the actual and practical situation to summarize the major problems and analyzes the profound causes. It also takes the international experience as reference to study the improving avenues in personal views and ideas. This dissertation is divided into three parts:Part One:Study of the current situation of NPC’s budget examination and supervision. It introduces the improvement of NPC’s budget examination and supervision since China’s Budgeting Reform in 1999. It focuses on the practical operations, analyzing the weaknesses lying in the budget formation, approval and administration. It also analyzes the profound reasons for such problems, pointing out the disadvantages in these four sections:mode of thinking, legal regulation, system setup and technique design.Part Two:The present framework and operation. Combining the procedure of legal regulation and budget setup, it explains the major responsibility and verified key points of NPC’s budget examination and supervision at all levels. It also concludes the three basic principles that must follow in order to show the framework of the whole budget supervision system.Part Three:Methods of improving for China. All the theoretical research of law should always result in practical instructions. Basing on the quotable international experiences of the USA of Hongkong the author discusses the problems that the local people’s congress must confront and consider base. It specifically includes the budget approval, total amount control, budget transparency, civil participation in budgeting, performance budgeting and another aspects. The author hopes this dissertation, will provide some useful information and personal views on budget supervision.