A Study On Enhancing The Effectiveness Of The Budget Review And Supervision Of Provincial People’s Congress

As a national fiscal revenue and expenditure plan with legal effect,the budget plays an increasingly role in national governance,and it is related to the interests of every citizen and the long-term stability of the country.The budget review and supervision system is not only an important part of the socialist system with Chinese characteristics,but also an important link in promoting the modernization of the national governance system and governance capabilities.It can effectively accelerate the transformation of government functions,promote the modernization of the national governance system and governance capabilities,and play a fundamental and important pillar role in national fiscal governance.With the reform of the financial budget management system and the continuing improvement of the legalization and democratization of the budget,the local people’s congresses at all levels,as the highest authority of the local state,should exercise their budget review and supervision powers and enhance the effectiveness of budget review and supervision.These key questions that need to be discussed urgently.Taking the budget review and supervision work of the Provincial People’s Congress as an example and taking the problems and difficulties in the actual work of the author as a starting point,this article conducts in-depth research on the theory and practice.After detailed introduction of the related concepts and legal basis of budget review and supervision,the problems and causes in the practice of provincial people’s congress budget review and supervision were analyzed,and how to enhance the effectiveness of provincial people’s congress budget review and supervision was discussed.This article points out that there are some problems in the budget review and supervision of the People’s Congress at the provincial level,such as inadequate organization and coordination of the budget review and supervision of the National People’s Congress,insufficient budget review,insufficient budget execution,insufficient budget information disclosure,and inadequate budget performance management etc.These problems should arouse great attention and be resolved through investigation and research.Enhancing the effectiveness of budget review and supervision is a fundamental requirement for understanding and grasping the situation of the people’s congress budget review and supervision work in the new era,and giving full play to the fundamental political system of the people’s congress system.It is necessary to promote the budget review and supervision work from the aspects of overall planning and promotion of the budget review and supervision of the people’s congress,strengthening the capacity of the budget review and supervision team,strengthening the use of the people’s congress budget supervision procedures and methods,and promoting the disclosure of budget information and performance management.