The Research On Legal System Of Chinese’s People Livelihood Financial Expenditure Supervision

With over30years of reform and opening-up, the economic development of ourcountry is fruitful. However, the improvement of people’s livelihood is obviouslylagging especially in the system construction. So far, our country has not yet introduceda series of particular specialized regulations concerning the state financial supervision,which make financial expenditure legislation relatively lag. The fact that only a fewregulations can be seen in basic laws or local regulations, which seriously restrict theconstruction of the public fiscal system taking people’s livelihood as the core and theimprovement of the financial supervision mechanism. As the increasing of the argumenton solving people’s livelihood issues, the statement of “the people’s livelihood finance”,and the repeated exposure of negative news about government fiscal expenditure, itprominently demonstrates the importance of sunshine finance and people’s livelihoodfinancial expenditure supervision. So under this background, it has become more urgentto give priority to theory and guide the operation of people’s livelihood financialexpenditure supervision healthy and orderly in our country.There are many representative views about the people’s livelihood finance, but thisarticle states that under the guidance of humanistic philosophy the people’s livelihoodfinance is a kind of financial operation mode relying on the power of the law to tend tothe needs of social livelihood of the people. In recent years, the people’s livelihoodfinance supervision in our country has already obtained certain achievements, but it alsoexists obviously deficiencies: the evidence of supervision is inadequate, the target ofsupervision is undefined, the performance of monitoring is insufficient, and themechanism of responsibility restriction is incomplete. The people’s livelihood financialexpenditure was referred to as the social public welfare spending in foreign countries.Throughout the legal supervision system of public welfare spending in foreigndeveloped countries, we could get some valuable enlightenments about people’slivelihood financial expenditure supervision system in our country: Firstly, identify thedivision and cooperation of each supervision department to establish a perfectsupervision system of financial expenditure. Secondly, strengthen the construction oflegal system to form a complete set of the people’s livelihood financial expendituresupervision. Thirdly, adopt flexible and specific ways of supervision to make thefinancial supervision means informatization and professionalization. Fourthly, set upperformance evaluation system of the people’s livelihood financial expenditure to ensure the maximum social effect of the people’s livelihood financial expenditure.Finally, improve the status of social supervision in financial supervision to achievecitizens’ supervising rights on the state finance. Through researching on people’slivelihood financial expenditure supervision system in domestic and abroad, this articleputs forward effective paths on the construction of people’s livelihood financialexpenditure supervision system: Firstly, set up the concepts of people’s livelihood anddemocracy on people’s livelihood financial expenditure supervision to enhance citizens’positivity in concerning and participating in the supervision of people’s livelihoodfinancial expenditure. Secondly, establish a thorough mechanism of the people’slivelihood financial budget supervision, and perfect the budget rules of procedure.Thirdly, define the authority and responsibility of supervision subject. Fourthly, build ascientific mechanism of people’s livelihood financial performance monitoring. Fifthly,identify the legal liability of the people’s livelihood financial expenditure supervision.Finally, strengthen the law–executors’ enforcement level, and pay attention to selecthigh-quality law-executors.