Budget Censor And Supervision Of Local People’s Congress

The government budget is an annual fiscal revenue and expenditure plan with legal effect drawn up by the government and reviewed and approved by the state authority.It is a political issue directly related to the economic and social development of the country.Effective budget supervision is not only an inevitable requirement for better supervision of government activities and for the government to be responsible for the people,but also an important way to improve the national governance structure and protect civil rights.In China,it is the legal duty of the National People’s Congress and its Standing Committee to examine and supervise the government budget and final accounts,which is the concrete embodiment of the people’s being in charge of state affairs.Over the years,people’s congresses at all levels and their standing committees have carried out active exploration and practice in budget review and supervision,accumulated a lot of good experience,but also exposed many deep-seated problems in budget supervision and management.Both the 18th and 19th National Congress of the Communist Party of China put forward higher requirements for the review and supervision of the full caliber budget of the NPC.This means that under the new historical conditions,the local people’s Congress must put the examination and supervision of the government budget in a more prominent position.Taking Jiangsu Province as an example,this paper analyzes its historical evolution,organizational structure and work responsibilities in detail,as well as the main methods of implementing budget review and supervision according to law,insisting on comprehensive review and supervision,and highlighting the key contents of review and supervision.The main problems of Jiangsu Provincial People’s Congress are more procedural review and supervision,less substantive review and supervision,more overall review and supervision,less specific review and supervision,more review and supervision on the use of project funds arrangement,less review and supervision on the allocation of financial resources,more review and supervision on legal compliance and less review and supervision on efficiency The reasons for the problems are analyzed in depth,mainly due to the lack of human resources for budget review and supervision,the lack of information resources for budget review and supervision,the inadequate exercise of the budget review and supervision authority of the people’s Congress and the imperfect legal provisions for budget review and supervision.In view of the problems existing in the budget review and supervision of local people’s Congress,this paper puts forward specific policy measures including improving the legal system foundation,strengthening the human resources construction of people’s Congress,using the budget networking supervision platform,and improving the budget review and supervision methods.Through the combination of theory and practice,this paper makes a systematic thinking on the budget review and supervision of local people’s Congress,and clarifies the direction of efforts,which has certain theoretical guiding significance and practical value for improving the budget review and supervision system of local people’s Congress in China.