Yuming Guan, Huiwen Jiang

(School of Finance, Shandong University of Finance and Economics)

Abstract：

The review of government budgets by the People's Congress is an important way for Chinese citizens to supervise government revenue and expenditure behavior, and improve the standardization and scientificity of government budgets. Against the backdrop of the implementation of the new Budget Law, this article explores the theory of budget supervision by the National People's Congress and proposes policy recommendations for building a comprehensive budget management system based on the problems existing in the budget review and supervision practice of the National People's Congress organs. From a legislative perspective, it is necessary to start from strengthening the legal construction of budget supervision, optimizing the review and supervision procedures of the National People's Congress, and improving the budget accountability mechanism. From the perspective of law enforcement, it is necessary to start from improving social awareness of comprehensive budget management, refining budget content, enhancing budget transparency, promoting expenditure performance evaluation, and strengthening business training for the review and supervision of National People's Congress deputies.

Key Words：

full caliber budget; review and supervision; people's congress