Study On The Budget Supervision Over The China’s National People’s Congress

The government financial revenue and expenditure of action is legal, compliance with the will of the people, is the social from all walks of life and people’s high attention of an important content. And the budget is the financial budget of the government revenues and expenditures behavior under effective control and supervision of the indispensable important path. To see from abroad, all countries are mostly formed in parliament, audit institutions as the main body, the social public actively participate in government budget supervision system, and good results were obtained. In our country, since reform and opening-up, also set up including National People’s Congress supervision, administrative supervision and social supervision, the budget supervision system, and how to strengthen the budget supervision and taken many measures. But because China’s lack of democracy and the rule of law tradition, the people’s congress system is not perfect, the budget legal norm also has many defects, the budget of the authority and seriousness has not really set up, the budget supervision subject budget supervision authority is difficult to play a substantial effects, especially as the highest authority and effectiveness of the National People’s Congress budget supervision and far from plays its role. In view of this, this article mainly is China’s National People’s Congress budget supervision system are discussed. People’s congress and its standing committee is entrusted by the people, examination and approval in accordance with law of the people’s government budget, supervision of the budget implementation and final accounts of adjustment and the examination and approval, given by the constitution and laws is one of the most important functions and powers, the people exercise is the management of national affairs power of the specific performance, is the National People’s Congress for the government important checks and balances and supervision mode.National People’s Congress budget supervision is refers to the people’s congresses at various levels and their standing committees of the budget all links,including budget preparation, examination and approval, execution, adjustment and final accounts of the behavior such as legislation and supervision and inspection. Strengthen and improve the NPC and its standing committee on budget for supervision of examination and approval of the authority,to improve the country’s level of management,further improve and perfect the system of people’s congresses,widely absorbs the public opinion,constructing the responsibility government of great significance.Moreover,public finance,budget trust and separation of the theory for our country’s budget supervision and provides a profound and rich theoretical basis.At present,China’s National People’s Congress budget supervision system still has some problems,such as budget supervision subject adaptability is not high,the budget supervision and object of the normative enough,budget supervision mechanism is not perfect and budget legal norm,it still exists defects.Therefore,this paper,from the National People’s Congress clear budget supervision principle,give full play to the National People’s Congress’s budget supervision main role,standardize the government budget management,establish and perfect the budget supervision mechanism and perfect the budget law responsibility and five aspects to put forward some Suggestions to perfect our country’s National People’s Congress budget supervision system.