| The National People’s Congress(NPC)is the fundamental political system of China,of which the system of NPC’s budget approval is an important part.The exercise of NPC’s power on Budget Approval affects whether or not people could be the master of China,because the control of finances equals the control of government,and it could also restrain the expansion or abusement of power.The government,NPC and the citizen are participating in approval of budget.To be specific,the government has financial and administrative authority,NPC has power on budget approval,and the citizen has the right to know,to supervise and take part in.Being a representative institution,NPC is supposed to lead the budget approval.However,the government leads budget approval in practice instead of People’s Congress at all levels,and the right of citizens could not be fully exercised.In order to reform this situation,NPC should take more and supervise the government practically,and we should satisfy citizens’ needs of dealing with corruption and abusement of fiscal expenditure by NPC.Moreover,facing complicated social and international events,we should notice the importance of efficient administrative power.The Budget law of 2014 has made changes and brought a bright future of budget approval.This paper focuses on the exercise of NPC’s power on budget approval,analyzes the core of power on budget approval and the practice of it.Based on problems above and the Budget Law of 2014,this paper makes suggestions to improve present situations.This paper has four parts.The first part analyzes NPC’s power on budget approval from two perspectives.First,the author puts NPC’s power on budget approval into the system of budget power,and analyzes its spectrum and status.Second,as a part of NPC’s power,the power on budget approval has something with the power of legislative power,decision making power and the power of supervision.The relationships of above powers are what this paper is trying to find.he second part talks about the current situation of NPC’s power on budget approval at first,including the approval process in force,the progress of Budget Law and the problems in execution of the power on budget approval,then makes a conclusion of problems such as subjects lacking of capacity,information asymmetry,poor efficiency of approval time,problems in comprehensive approval,unestablished system of budget debate,intractability of budget pending and the lack of substantive power and so on.The third part discussess the reasonable state of NPC’s power on budget approval,in perspectivies of power-cooperation between NPC and Government,and NPC’s safeguarding on the rights of citizens.To be specific,the power-cooperation between NPC and Government includes the efficiency and restraint of exercise of NPC’s power on budget approval.To safeguard the rights of citizens,NPC should make efforts to ensure the democracy and publicity of budget approval.The fourth part makes consideration to promote the exercise of NPC’s power on budget approval,based on practical experiences and scholars’ theories.The practical experiences includes the model of approval,the process of approval,and the practice of reform.This paper respectively introduces the systems of budget approval in British parliament and United States Congress,the process of budget approval in advisory council in the late Qing Dynasty,the practical experiences of Wenling city in Zhejiang and Minhang district of Shanghai.Then this paper makes a conclusion about scholars’ suggestions,especially in the promoting of approval capacity and process.At last,all of the suggestions to promote the situation of exercise are based on the mentioned statement and practical experiences,including accelerating the establishment of Budget Committee,reading out the financial budget report and strengthening the education of budget. |