Research On The Budgetary Authority Of The Supreme Organ Of State Power In China

The understanding of the’budget’ in modern China mainly focused on the balance tool of it. In the developed political civilization and the society under the rule of law, the budget is much more important role in the principle of the rule of law, openness, democracy to strengthen the budget constraint and improve the utilization efficiency of finance. And the rule of budget is fundamentally embodied in the reasonable distribution of financial power and extended the advantage of legislation in the budget field. Since the founding of new China, the highest organ of state power is the National People’s Congress (NPC) and its standing committee has some part of its power. The highest budget power and legislative power belong to the highest organ of state power, the state council is executive authority of the power organ of the authority. The two Organs of NPC and its executive authority’s purpose is to guarantee citizens’purse strings, to protect the taxpayer’s property rights from infringement and ensure that public property is not wasted. From the legal text analysis, the highest organ of state power has undergone a process that be formulated by the principle to procedural rules. People can find historical and political reasons, also can find the promotion of national rule of law and the increase of consciousness in political civilization based in the process. From the point of budget practice in our country, the budget powder in the legal text is not match with the practice of it, and the executive institution lies in an advantage position compared with the organ of power. In 2015, the budget law of the People’s Republic of China has implemented after revised, the highest organ of state power’s budget power be defined further, the rules of exercise be more clear, people also can find the improvement in area and practice. Through the analysis of the new "budget law", The article argues that the supreme organ of state power enjoyed by budget power still has the certain system or mechanism of defects. For instance, the highest organ of state power of the passive status hasn’t changed, the perfect mechanism of budget responsibility has not established and so on. The core problem lies in how to ensure the National People’s Congress and its standing committee’s budget power on the government financial budget constraint since draft budget preparation to the final report by check, and can actively exercise budget power conferred by the constitution and the law, thus fundamentally guarantee citizens financial interests. Just as that, people can say the NPC practices the concept of public finance and accomplish the budget democracy, the rule of law and public budget. The key is to find a breakthrough about the mechanism to solve the core problem, and can improve the authority’s budget power energy and avoid the proliferation of increasing budget provision or budget power. This paper argues that: Focusing on budget law changes, guided by the concept of budget law, and refer to the practice of outside and local authorities in China. Through the fixed power to activate the highest organ of state power in the budget mechanism of budget power system. By the special committee of the NPC’s integration and stripping to perfect the degree of the highest organ of state power in the budget practice. Through the mechanism of budget responsibility to promote the highest organ of state power budget’s authority. With this as an opportunity to build the highest organ of state power budget power normalized mechanism, convert the budget powder which awarded in the people into budget practice really and make people convincing, lead the government to fear.