| Budget is the key to national governance,and reflects the level of national governance.At present,the pressure on economic development is increasing,and the economic structural is transforming.Especially,something worse is that the global economy has been influenced by the new coronavirus epidemic pneumonia in 2020.This directly leads to the revenues of many local governments will decrease.So We must spend as little money as possible to promote national development.The budget management of Government is one of the important contents of government internal control.In 2018,the Party Central Committee and the State Council issued the "Opinions on the Comprehensive Implementation of Budget Performance Management." In the process of budget management,the problem is how to supervise the government’s budget performance and promote the government to be more efficient and accountable.The Constitution stipulates that the National People’s Congress and the Local People’s Congress exercises the power of budget supervision.The Local People’s Congress carries out supervision activities on the preparation,execution,adjustment and final accounts of government budgets.At present,the Local People’s Congresses are generally weak in their supervision of the budget.Therefore,it is very necessary to study the performance supervision of the Local People’s Congress on budgets to improve the ability of local people’s congresses to make the supervision more effective.This article takes the implementation of budget supervision of the W District People’s Congress in Chongqing as an example to conduct empirical research,and uses the five elements of the COSO report as the main clue to describe the current status of the internal budget control of the W district government and the budget supervision of the People’s Congress in W Area,analyze its problems and reasons,and draw lessons from home and abroad.On the basis of experience,it puts forward specific countermeasures and suggestions for strengthening the budget supervision of the People’s Congress in W Area,and builds a budget performance supervision system for the People’s Congress in W Area,so as to have an effects on the internal control of the government budget continuously.The budget performance supervision system of the Local People’s Congress is constructed in this paper focuses on results-oriented and elaborate on the process,implementation path and resource guarantee of budget performance monitoring.Introduced the Program Assessment Rating Tool from the USA,combined with the actual situation in the W area to improve and innovate,to make up for the lack of professional tools for budget performance evaluation in the W area people’s congress;implement decision-making evaluation of the budget’s internal control objectives;Introduce third-party institutions to participate in performance evaluation,promote the disclosure of budget information,and improve the effectiveness of government budget implementation;proposes countermeasures to enhance the independence of audit supervision and use the power of auditto strengthen the joint force of supervision;Establish a feedback mechanism of a evaluation result to enhance supervision and binding.The budget performance supervision system of The Local People’s Congress constructed in this paper is feasible and easy to operate in combination with the actual situation in the W area.It can promote the budget performance supervision of The Local People’s Congress from procedural to substantive,and really focus on the government’s wallet. |
