| Enhancing our budget examination and supervision, not only is the necessity of further improving the state system of government, but also is the necessary mean to promoting government to change the patterns of behavior and perfect functions, establishing strict supervision system of government budget, can make the government Exercise their functions and powers according to law. Researching budget supervision legal system of National People’s Congress should rely on theoretical basis. Firstly, make the explanation for the introduction of the selected topic background, purpose and significance, research methods, etc. Then, make sure that the legal theory basis of budget supervision of National People’s Congress is contract theory, and summarize the theory in the aspects of its concept, types, and origins. Combine the theory with the budget supervision, discusses the contract nature of the government budget, analyze contractual relationship of the government budget agents, both inside and outside China’s National People’s Congress on budget supervision are two aspects of the principal-agent contract relationship. Then, study the present situation of our budget supervision legal system of National People’s Congress, the main part of is to present the formation of the NPC budget supervision legal system framework and basic instructions, discusses the current laws and regulations in our country for NPC budget supervision rules, the budget monitoring process and content of Chinese National People’s Congress has carried on the detailed description, for below discusses the problems existing in the budget supervision of National People’s Congress laid a foundation. Corresponding with the problems in our country, this paper summarizes the advanced experience of the foreign representative office in the budget supervision, put forward something that in the process of budget supervision of National People’s Congress in China can learn from. The last is based on the analysis of the problems of domestic budget supervision of National People’s Congress, draw lessons from foreign advanced experience, to provide effective Suggestions for our country’s budget supervision.In this paper, based on the research of the NPC budget supervision, discusses the theoretical basis for NPC budget supervision, found the problem and the insufficiency in the process of budget supervision of National People’s Congress, analyzed the causes of the problems, drawing on the successful experience of foreign budget supervision, puts forward Suggestions for the perfection of China’s budget supervision of National People’s Congress, the modification of budget law has theoretical significance and practical significance. |