论地方人大对政府的预算监督-宪法学与行政法学专业论文.docxVIP

硕士学位论文MASTERSTHESIS 硕士学位论文 MASTERSTHESIS Abstract The budget is the core of Finance．Whether we can achieve the budget target depends on the implementation of budget．Budget supervision,meallS the state power organs,administrative organs，judicial organs and other departments supervise the whole process of budget making,execution,and adjustment,to ensue its authenticity，legality and effectiveness．This supervision throughout the entire budget process，it is a major component of budget management system，and also a fairly critical part of public finance and a key to realize the financial transparency．The budget supervision by local people’S congresses stands for the local people’S congresses and their standing committees should review，approve and alter the government budget，and supervise the implementation of budget．P∞ples congress and their The Standing Committees have right and duty to monitor the budget implementation according to the Constitution and laws．But for a long time，this work have not been done well．The surveillance is a kind of procedural supervision which is nominal and inefficient．In China,the Local people’S congresses supervision covers budget balance；key expense arrangement；capital flow condition； extra income disposal；department budget regulations and the implementation of those rules；budget transfer to sub-section finance and the implementation of Local people’S congress’approval of budget；review the arrangement and use of fiuandal subsidies，etc． This power is authorized by Constitution and related laws．This supervision represents the anthotity and criterion，it is exclusive and independent．During this process，the standing committee of local people’S congress should always adhere to the laws． Implement the monitoring after making the budget，to ensure the financial balance． Considering the specific and changeable circumstances，it is necessary to take flexible forms of supervision,keep on exploring new ways of supervision to improve the qualit