Research On The Problems And Countermeasures Budget Review And Supervision In Chinese Local People's Congress

Government budget is an important function of people's Congress and its Standing Committee to regulate and control the scope and direction of government activities.In recent years,in order to ensure the sustained and healthy development in economy and society,the people's Congress has made a lot of work in strengthening the supervision and its financial budget which has got certain achievements.However,the low implementation rate and the unhealthy phenomenon of financial funds,such as corruption,misuse,misappropriation and waste,seriously affect the government image.The reasons why these occur are not only from their internal problems but also from the role of local people's Congress which has not fully played well in the budgetary review and supervision.This paper takes the reviewing and supervising practice of financial budget in Guangzhou Municipal People's Congress as a concrete example through the questionnaire and related data.Then we find that the local people's Congress has some following problems in the process of budget review and supervision:in the reviewing part,it is fuzzy,dissociating and lag;in the implemental part,it is optional and insufficient;in the supervising part,it is inaccurate and insufficient.By analyzing the above problems,drawing on the domestic and foreign experience of the budget review and supervision in the local authority and combining with my experience in financial work for many years,the paper puts forward the countermeasures and suggestions to strengthen and improve the supervision of the local fiscal budget.It mainly includes:improving existing laws and regulations;reforming review time,form and methods;strengthening and improving the supervision of budget,strengthening the supervision of budget adjustment,improving the supervision system of the National People's Congress's budget network;adjusting the allocation of budget supervision force and the full-time supervision institutions of local people's Congress;advancing financial budget and implementation transparency through new carriers,such as local newspapers,television,websites or WeChat,opening the condition of budget and implementation to the public;covering supervision blind area,strengthening special funds for industrial development and supervision funds from Development Zone.Furthermore,all of these after questionaires survery and work feedback have achieved better results.