| Government budget is the main method which government manages socialeconomic affairs and realizes macro-control, and the budget is the core of finance.Also, the government budget determines the use direction and scope of financial funds,with the principle of openness to request, so it must accept public supervision. In ourcountry, it’s the supervision of the local People’s Congress and its standing committee.In addition, it’s a basic requirement to build a democracy and harmonious society.Censor and supervision on budget is an important legal authority which isgranted to local People’s Congress by Constitution, and also a fairly critical part ofpublic finance and a key to realize the finance transparency. However, for a long time,because of historical and realistic causes, it still exits many problems such as informalprogram, not perfect method, lagging censors, this work have not been done well.More importantly, those problems result in a series of social problems, leading to theloss of state-owned assets. Therefore, we need to have overall and deep research tothe problems in censor and supervision on budget.Based on the introduce of government budget and budget supervision, the paperclears definitely the necessity and importance of censor and supervision on budget.Then through the analysis of the situation of Hunan province, it indicated the currentproblems and the reasons for the absence of the supervision in our People’s Congress.Through the learning of knowledge, combined the practice of Hunan province, itpointed out which to further reinforce and improve the strategy and suggestion ofPeople’s Congress budget supervision from establishing the legal position ofsupervision, standardizing the government management behavior and establishingperfect budget supervision mechanism. |