Research On The Supervision System Of Local People’s Congress To The Drafting Of Local Government Budget

Has long been the focus of local NPC budget supervision in China mainly concentrated in the draft budget budget after the formation of preliminary examination and budget approval stage,the local government budget preparation stage,the local people’s congresses exercise of the budget supervision power is not respected,“budget law”,“the local organic law” in China is not to clear supervision,make the compilation of draft budgets of local governments has been dominated by the financial department of local government “monologue”.With the development of the theory of public budget and the social public budget supervision consciousness awakening,the local people’s congress on budget supervision practice,gradually discovered the draft budget establishment stage is still in the “gap” budget supervision,supervision and a different place National People’s Congress budget supervision beforehand for the regulation,initially formed the main content of the current budget supervision mechanism.This paper mainly studies the budget supervision mechanism of local ’s congress from theory and practice.On the one hand,this paper analyzes the theoretical basis of the budget prior supervision of the local people’s Congress with the principal-agent theory,the power supervision theory and the deliberative democracy theory,and demonstrates the legitimacy of the budget prior supervision of the local people s Congress.From the perspective of the deficiencies of the current budget supervision system of the local people’s Congress,it analyzes the necessity of the budget supervision in advance of the local people’s Congress.On the other hand,the research on the mechanism of budget supervision in advance is mainly based on 26 provincial budget supervision regulations.Through combing and summarizing the contents of budget supervision in advance in provincial budget supervision regulations,this paper makes a preliminary analysis on the local legislation of budget supervision in advance of local people’s Congress in China.Taking Jiaozuo in Henan Province and Shuyang in Jiangsu Province as examples,this paper describes the reality of the budget prior supervision of the local people’s Congress at the legislative level and the practical level.On this basis,it analyzes the operation difficulties and causes of the current budget prior supervision mechanism of the local people’s Congress,and then puts forward some suggestions on the improvement of the budget prior supervision in terms of the main body,the starting time,the widening of the supervision mode and the implementation of the supervision effect suggestions on the budget prior supervision of local people ’s Congress.