Study On The Improvement Of The Legal Supervision Mechanism Of Government Budget Implementation

As an important component of the budget system,budget supervision is the supervision of budget execution.The supervision of budget execution not only guarantees the legitimacy and effectiveness of budget execution,but also relates to the implementation of national policies,economic and social development,and people's well-being.It is the top priority of the entire budget supervision system.The new Budget Law,first revised in August 2014,refines the relevant provisions of budget execution supervision.However,in practice,the provisions of the Budget Law on budget execution supervision have not fully played their due role for various reasons.The legal supervision mechanism for the implementation of government budgets needs to be improved.This paper analyzes the background cases related to budget execution supervision and finds three major problems in China's budget enforcement legal supervision mechanism: the weak implementation of the budget implementation of the National People's Congress,the weakening of audit supervision,the lack of participation of the public,and the problem-oriented Discussion of three issues.In terms of supervision by the National People's Congress,the imperfections in legislation have made it impossible for the existing supervisory powers of the people's congresses at all levels to be truly implemented.The people's congresses at all levels cannot fully exert their supervisory functions due to the influence of personnel establishment,institutional setup and conference system;in auditing supervision,auditing The internal system of the department is subject to institutional factors,lacks objective independence,and weakens the ability to supervise.The current laws and regulations are not enough to fully guarantee the role of audit supervision due to actual changes.In the aspect of public supervision,due to the system of participation in budget execution supervision The narrow channels,lack of access to budget execution information and the lack of necessary judicial protection make it difficult for the public to effectively monitor budget execution.In general,the specific system related to the implementation of the current budgetary supervision is not sound enough,which leads to the inability of the NPC and the public as external supervisory forces to form a joint force with the internal supervision of the administrative organs.It is difficult to achieve the supervision and balance of the government's public power,which has a great impact.The normal operation of the budget enforcement legal supervision mechanism has weakened the supervision effect on the government budget execution activities.In view of the above-mentioned legislative and practical aspects,this paper starts from the three aspects of implementing the supervision of the People's Congress budget,strengthening audit supervision,and strengthening public supervision.It analyzes the weak implementation of the budget of the National People's Congress,the weakening of supervision by the audit department,and the lack of public participation supervision.The specific reasons for the implementation of the People's Congress budget executive supervision,the strengthening of audit supervision and strengthening the public participation in the budget implementation supervision,combined with the relevant experience of the budget implementation supervision of developed countries,the implementation of legal supervision of China's budget Analyze,think from the perspective of legislative perfection,find the corresponding countermeasures to solve the problem,and put forward targeted suggestions for perfecting the legal supervision mechanism of government budget execution.