Reform Of The Budget Oversight Of The People’s Congress Under The Vision Of Budget System Modernization

Since the reform and opening up,through the reform of revenue and expenditure classification,departmental budgets and the promotion of budget performance management,China has improved the budget management system.However,there are still some problems in the establishment and implementation of government budgets due to the imperfect system design or the implementation of reform measures.Under the guidance of Marxist power allocation thought,this paper emphasizes the concept of "power belongs to the people",advocates optimizing the structure of budgetary power allocation in China under the unified leadership of the Communist Party.Under the vision of budget system modernization to study reinforcing the budget oversight of the People’s Congress.In theory aspect,this paper constructs a game theory model between the People’s Congress and the government in budget management.Through analyzing various factors influencing the budget decisions between them,it is concluded that we can optimize the power configuration of budget through reinforcing the budget oversight of the People’s Congress and the internal constraints of government.In practical level,this paper systematizes the development process since the founding of the People’s Republic and the current operation mechanism of the budget oversight of the People’s Congress,and comparatively analyses the difference between the People’s Congress of China and the legislature of the western countries for budget monitoring on the purpose,content and oversight mode,then summarizes the characteristics of collaborative oversight mode of People’s Congress in China.Since the 18 th National Congress of the Communist Party of China(CPC),the budget oversight of the People’s Congress has achieved positive results at both the national and local levels,including expanding the scope of budget oversight,monitoring budget performance and local participatory budgeting.However,the budget oversight of the People’s Congress still faces problems such as the efficiency of preliminary budget review to be improved,the lack of standardization of budget compilation and implementation,the lack of binding force of budget review and approval,and the budget accountability mechanism to be improved.Through the experience analysis of the budget oversight practice of domestic and foreign legislatures,combined with the features of the cooperative oversight model of the People’s Congress,this paper makes proposals on reinforcing the budget oversight of the People’s Congress,such as enhancing the legal basis,improving the level of budget preparation and execution,improving the oversight effectiveness and ability and reinforcing the cooperation between the People’s Congress and the government.Research value of this article is mainly manifested in the following aspects.In theoretical level,guided by the Marxist power allocation ideology,this paper makes a systematic study on the theoretical foundations of budget oversight of the People’s Congress and attempts to break through the previous theoretical framework of checks and balances,to explore the situation of China’s budgetary allocation structure and optimize the budget power relations among the subjects.At the practical level,under the background that the state has emphasized the substantive role of the budget oversight of the People’s Congress since 18 th National Congress of CPC,this paper examines the practical problems and reform approaches of the budget oversight of the People’s Congress,taking it as the key point of realizing the modernization of the budget system.It has certain reference value to promote the modernization of national governance system and capacity.