Research On Public Budgeting Supervision System Of National People’s Congress

Budget, also known as the public budget, the basic government fiscal revenue and fiscal spending plans. Budget according to a certain standard, divided into different categories included in financial revenue and fiscal expenditure to a particular form of revenue and expenditure classification. The budget can be the government’s fiscal situation, the balance of payments situation is clearly reflected.The National People’s Congress and its Standing Committee on the implementation of the system of supervision of budget carrier in China. Actual role at all levels of the People’s Congress and its Standing Committee in the political life of the country as the country’s highest authority, and the Legislature has been continuously enhanced, and at the same time, the People’s Congress on the effectiveness of supervision of the government budget to get the same constant enhanced.The budget oversight means:authenticity, validity and legitimacy of the administrative organs, organs of power, and the judiciary as well as other relevant departments, budget preparation, adjustment, perform as well as the accounts of a series of activities such as the implementation of a series of oversight and supervision. This oversight behavior throughout the entire budget process. Budget monitoring is an important part of the budget management system, the budget monitoring is also essential for the public finances.In this thesis, the NPC Financial and budgetary oversight for the analytical focus to this window from the budget monitoring system through the budget monitoring system and process Analysis examines trying perspective and to clarify the budget and budget oversight inherent correlation People’s Congress on how to improve budget oversight proposed countermeasures and suggestions.The paper is structured as follows:The first chapter is the introduction, including the proposed the NPC budgetary oversight of the research questions, corresponding with the core concepts.The second chapter is a description and analysis of the parliamentary budget oversight system of the United States, France and Sweden, the typical Western capitalist countries. Historical Survey of the Western experience of budget monitoring system of Western countries, revealing the internal relations of the representative organs budget supervision system and political democracy. Developed capitalist countries attach great importance to the work on financial supervision legislation. Characteristics of the developed countries, a significant financial supervision according to law. Developed capitalist countries in financial supervision, attaches great importance to the configuration of the checks and balances between the financial supervisory powers and reasonable. Developed capitalist countries in order to ensure the economic and authority of financial supervision, basic specifically set specific financial oversight bodies. These financial supervision institutions generally have a very high specification, or directly to the President, or the part of Congress to the jurisdiction, there is independent of the government and the Congress, with independent oversight powers. Developed capitalist countries in the monitoring process, in order to improve supervision efficiency and reduce the costs of monitoring the entire oversight process, the supervision and the level of information technology is very high.The third chapter is a comprehensive analysis of the budget monitoring system of the National People’s Congress, from the structure of the system, the legal basis for running the system, the analysis of the status of the budget oversight of the local people’s congresses in China, and put forward many problems exist in China’s National People’s Congress budget oversight system.Finally, the paper proposes the countermeasures and suggestions to improve the supervision of the National People’s Congress budget, put forward the need to strengthen the right of approval of the National People’s Congress budget and budget execution supervisory power, refinement budgeting, strengthen legal construction budget oversight, strengthen budgetary oversight of the effectiveness of law enforcement, strengthening budget funds management, promote the reform of the state treasury system, the introduction of public accountability mechanisms to improve public transparency of the budget and strengthen aspects of the deputies of their own capacity building is key to the effective operation of the system of budget oversight.