Research On The Deviation Of Fiscal Budget Implementation From The Perspective Of Grass-roots People’s Congress Supervision

Finance is the foundation of national operation and the embodiment of national policies.However,in fiscal expenditure,due to a series of reasons,budget implementation deviation is often caused,that is,the final account number is not equal to the budget number.Deviation of budget implementation is common in reality.It further causes high deviation degree of budget implementation.This paper takes the supervision perspective of the grassroots people’s Congress as the starting point,in-depth analysis of the reasons for the deviation in the implementation of the financial budget.At the same time,it draws lessons from the bureaucratic budget maximization theory,the principal-agent theory and the game theory in the public management theory,and takes the theoretical knowledge as the guidance,through the analysis of the deviation in the implementation of the budget of 14 towns in Wenshan City,and compares the budget implementation of 15 towns in Yuyao City.To find out the reasons for the deviation of financial budget implementation in Wenshan City under the supervision of grass-roots People’s Congress and put forward countermeasures accordingly.As we all know,the township government is the most basic government in our country,while the presidium of the township people’s Congress is the power organization at the grassroots level.The township people’s Congress has played an important role in connecting the party and the people.As a bridge of communication,the township people’s Congress is the cornerstone of national governance,its importance is self-evident.At the same time,town and township people’s congresses also assumed the function of supervising the government.However,in the actual operation,the presidium of the township People’s Congress has always been weak in the process of performing its duties.The specific performance is as follows: first,the way of supervising budget execution is too superficial and does not have authority;second,there is a gap in the time when carrying out the function of budget supervision.The budget year starts and ends from January 1 to December 31 of each year,which is very unreasonable for budgeting and the time arrangement is not sufficient.Third,the supervision method is very simple.In the supervision of financial funds,the National People’s Congress usually pays attention to the form of supervision.Fourth,the staff members supervised by the NPC are not professional enough.The right to supervise budget and final accounts is better than none.Although the supervision process is carried out every year,it has no real effect.Therefore,while making full use of the rights granted by the law,how to strengthen the supervision of the implementation of the financial budget and promote the overall management of the budget has become an urgent problem for us to solve.There are five chapters in this paper.The first chapter introduces the basic concepts and theoretical basis,introduces the concepts of department budget,department budget execution,department final accounts,department budget execution deviation and People’s Congress budget supervision in detail,and explains the principal-agent theory,bureaucratic budget maximization theory and game theory.The second chapter mainly introduces the deviation from the current situation of township budget execution and its existing problems under the supervision of Wenshan Municipal People’s Congress.The third chapter analyzes the reasons for the deviation of the township budget execution from the perspective of the supervision of Wenshan Municipal People’s Congress,such as the institutional dilemma of the power organ of the township people’s Congress,the inducing factors of the degree of township financial pressure,the lack of motivation and ability of the deputies of the township people’s Congress in the process of budget supervision and execution,and the township budget management system itself has defects.The fourth chapter is the experience of Yuyao Municipal People’s Congress budget execution supervision.The fifth chapter is the countermeasure of perfecting Wenshan township people’s Congress budget execution supervision.