Provincial Budget Monitoring Research In China

Budget is approved by the legal procedure, in a certain period of government fiscal revenue and expenditure plans, must be comprehensive, accurate and strict, is absolutely binding to administrative agencies.Budget is a double-edged sword, both hands of the government management tools, weapons and hands of the people to supervise the governmentCage "of QuanLiGuan into system, the budget is for the government to make a golden cage, budget control, can control the government.Budget monitoring is to monitor the main body in accordance with the statutory authority and procedures, the people’s governments at various levels and various budget unit budget establishment, execution, adjustment and final accounts, and a series of activities, whether its are legal, valid, of activities such as inspection, supervise and guide.The supervision of the National People’s Congress for the budget is prescribed by the constitution and the law, occupies the dominant position in all forms of supervision, have the highest authority.Principal-agent theory, and game theory, that people’s congress should strengthen supervision over the government’s budget, fulfill their social public give the important responsibility of the National People’s Congress.In this paper, a new "budget law" after carrying out the N provincial budget supervision as the research object, from the provincial level the medium level, discusses how to strengthen the budget supervision of National People’s Congress.Introduces the historical process, the N provincial budget supervision institutions, supervision contents and procedures, results, and existing problems, and use the budget of the provincial people’s congress (NPC) supervision effectiveness evaluation index system, the N provincial budget monitoring effectiveness were evaluated, quantitative, objective evaluation result is obtained.Through analyzing the current situation of the N provincial budget supervision, found in N province budget supervision supervision main body does not adapt, supervision and the content is not standard, supervision effectiveness is not strong, lax supervision process and other issues.To solve these problems, the author consult a large amount of literature, conducted a questionnaire survey, closely connected with practice, the integrated use of principal-agent theory, theory of public choice theory, game theory and other tools, systematically explains the N provincial budget supervision and the main reasons for the problems.On the basis of the summary for reference the advanced experience at home and abroad, in combination with the practical situation of N province, adjust measures to local conditions to put forward several Suggestions to perfect the provincial budget monitoring, mainly improve the relevant legal system, enhance the capacity of the main body, to regulate content of supervision, perfect the restraint mechanism and optimization of monitoring procedures, etc.