The Improvement Of The Theory Of China’s National People’s Congress Financial Supervision

Financial supervision of National People’s Congress as the important part of national financial supervision system, its operation mode adjustment and change will be for the whole country politics, economic development, social stability and bring important influence on many aspects, such as the international influence.The third plenary session of the18"the central committee of the communist party of China on some issues comprehensively deepen reform decision", to "deepening the reform of the fiscal and taxation systems", the power of the financial supervision of National People’s Congress was established based on principles of popular sovereignty. From the perspective of modern democracy, the government of all power comes from the people, and the government to run all of the funds also comes from the people’s taxes (taxpayers), so the people had the right to supervise the government fiscal budgets and their implementation; At the same time, in order to prevent abuse of the power of government, the people is necessary for the operation of the power of the government for effective supervision and restriction. And financial supervision of National People’s Congress is the people by the people’s congress to supervise and restrict the power of the government use fiscal means a kind of important way and means. Therefore National People’s Congress of fiscal supervision from the democratic system,, also is the guarantee of democracy.For a long time, financial supervision system of National People’s Congress in the process of the rule of law construction of our country played an extremely important role. Exercised through carefully by the standing committee of National People’s Congress at various levels and their financial supervision to the government at the corresponding level, thus the comprehensive supervision on the financial operation of the government at the corresponding level, give full play to the function of system of our country people’s representative will supervise, and really makes people’s congress at the heart of state power. But because of the influence of various factors, China’s National People’s Congress at all levels of the government’s fiscal supervision in the process of actual operation, there exist many drawbacks. Therefore, according to the National People’s Congress at various levels in China in recent years the problems found, in the exercise of fiscal supervision power draw lessons from foreign successful experience in parliament finance supervision, using and integrating the principle of jurisprudence, constitutional law and finance or related discipline and academic research, Mainly from the strengthen and perfect the financial supervision aspect of the National People’s Congress and its standing committee, this paper is divided into five departments:The first department:the general theory of financial supervision of National People’s Congress. And it mainly includes:the basic connotation of financial supervision, financial supervision of the NPC, the theoretical basis, the comparison of financial supervision and relevant concepts of National People’s Congress.The second sector:the financial supervision of National People’s Congress of the basic system and legal significance. Mainly from the basic system of the content, the implementation of the basic system of organization, basic system of the supervision of the program and perfect our country’s financial supervision legal aspects to illustrate meaning.The third sector:the problems existing in the National People’s Congress financial supervision exercised in our country. Main content includes the theory of financial supervision work does not reach the designated position, the legal system lags behind; Financial supervision and safeguard measures are imperfect, system is not sound; National People’s Congress financial supervision mechanism is not sound; The government’s restriction of the budget management; Financial supervision system lack of National People’s Congress after correction mechanism.The fourth division:the western parliamentary financial supervision of our country’s financial supervision enlightenment. Mainly includes:to establish a rigorous procedures, strong operability of finance supervision and legal system; Set up specialized agencies to exercise fiscal supervision; Establish strict parliamentary finance supervision procedure; Congressman establish full-time system; Pay attention to strengthen social supervision, to ensure the government finance information open and transparent.The fifth division:the effective way to perfect our country’s financial supervision. Main content includes:establishing and perfecting China’s financial supervision legal system of National People’s Congress; Financial supervision system, perfect the financial supervision and safeguard measures; Improve the people’s congress (NPC) prior to run fiscal supervision mechanism; To strengthen the financial supervision to the government budget management, We will improve the mechanism of our country’s financial supervision after correction.