The Basic Legal Theory And Systematic Perfection Of China’s NPC Budget Examination

The budget review is an important authority of the Constitution and laws of ourcountry gives our country all levels of people’s Congress and its standing committee. Tostrengthen the budget review is to fulfill the need for constitutional legal responsibilitiesentrusted, is the need to promote the healthy development of China’s economy, and alsoan important guarantee for standardizing the government behavior, to maximize thefinancial benefits, promote the process of administration according to law. NPC Budgetapproval has a profound theoretical basis: the people’s sovereignty theory laid thefoundation of power source for budget review supervision system, which representativegovernment theory provides a framework for the budget review supervision system, andthe theory of checks and balances of power for the budget review in supervision systemon provides basic method.China’s National People’s Congress on the budget supervision and budget has madeachievements and progress considerably, but there are still the following problems: first,the lag of legal guarantee, causes the budget supervision which cannot be carried outeffectively, which seriously restricts China’s NPC Budget approval. Second, the mainbudget supervision system itself has a problem. No clear supervision responsibilities,supervision and lack of sufficient strength and professional personnel to carry out daily,which leads to some extent ineffective budget review. Third, China’s NPC Budgetapproval procedure is also problematic, the budget review time is too short, consider thelack of strength, depth and difficulty and so on, those are the reasons to give full play toits role in restricting our country’s budget review supervision.Using the advanced experience of developed countries, combined with China’snational conditions, and based on the special status of the people’s Congress of China, tofurther improve China’s NPC Budget Review system should start with the followingaspects: first, it must take the "constitution" as the foundation, further perfecting thebudget review law system. A complete budget supervision legal system is to establishan effective financial supervision system, which is able to effectively ensure the budgetsupervision lawful, effective basis; secondly, to further improve the budget reviewsupervision subject system. Only clear the main budget supervision in the budgetsupervision in its position, function, power, tasks, division of labor, mode of supervision,supervision, legal responsibility, can in order to fundamentally improve the supervision efficiency and effectiveness of government budget goal; finally, perfecting the budgetreview process. We must improve the review system of the NPC Budget in procedure,in order to a better safeguard’s practice of budget review, approval the power of theholy.