Study On The Problems And Countermeasures Of Budget Review And Supervision Of The National People's Congress

The role of the budget is to allocate the resources and financial allocation of the whole society and the national people.The ability,level and work efficiency of the budget work are the embodiment of a country's comprehensive governance capacity and governance level,which is directly related to the interests of all citizens.Budget review and supervision are one of the commonly used means in realizing macroeconomic regulation and control policies,improving the supply capacity of government public goods,and improving the efficiency of public service implementation.They can effectively promote the democratization and legalization of public decision-making.Since the main body responsible for fulfilling the review and supervision functions of budgets at all levels is the National People's Congress and the local people's congresses and their standing committees,in order to actually improve the budget review and supervision capabilities and strengthen the research on the budget review and supervision of local people's congresses,This has important theoretical and practical significance for promoting the continuous improvement and improvement of the process and methods of review and supervision by local people's congresses and the modernization of the governance process.According to the relevant theory of budget review and supervision of local people's congresses,based on the actual situation of budget review and supervision of local people's congresses in China,from the perspective of supervision practice and budget legislation,this paper empirically analyzes the main problems existing in the process of budget review and supervision of local people's congresses.And through a comparative study of other countries and regions in the field of advanced ideas and practical experience,in-depth discussion on how to improve and improve the system and method of local budget review and supervision in China.Based on the current situation of the budget review and supervision work of the National People's Congress,this paper analyzes some shortcomings in the current budget review and supervision work of the people's congresses at various levels in China according to the relevant theories of budget review and supervision,and compares other countries and the frontier areas of reform in China.In the field of advanced concepts and practical experience,in-depth discussion on how to improve and improve the system and method of local budget review and supervision in China.After analyzing this article,it is pointed out that the budget review and supervision work of the people's congresses at all levels promotes the construction of the budget system.It is an inevitable requirement for the development of the socialist market economy and socialist democratic politics.It is a gradual transformation process based on history and national conditions.It is guided by problems.Incremental reform promotes the institutional evolution of stock reform.The development of public finance and the establishment of a modern budget system require the people's congresses at all levels to play the role of public decision-making platforms,agents of agents and agents,and checks and balances in the budget review and supervision.The role of these functions is not achieved through the confrontation between the legislature and the administrative agencies,but through the cooperation and common governance of both parties,through institutional innovation to achieve a win-win situation.The first and foremost is the reform and innovation of the budget review and supervision mechanism of the National People's Congress.This paper proposes that strengthening the budget review and supervision function of the National People's Congress and continuously promoting institutional innovation are the only way for China to establish a modern budget system and improve the socialist democracy and legal system.At present,we should focus on actively promoting the improvement of the system,improving the transparency of the budget,improving the budget review and supervision procedures of the National People's Congress,strengthening the investigation and review of key budget issues,and encouraging the public to participate in supervision and other aspects to promote the reform and improvement of the budget review and supervision work.