完善人大对政府预算全方位的审查监督制度

The Perfection of Omnibearing Examination and Supervision Systems of the NPC over the Government Budget

政府预算作为公共预算,其最终目的是要保障人民大众的公共财政福利和社会公共需要最大化、最优化的实现。为保障政府预算最终目的的实现,需要切实加强人民大众尤其是其选举的代表对政府预算实施全方位的审查监督。我国现有法律虽然从形式上看也规定了各级人大及其常委会对政府预算的广泛的审查监督权,但其真正落实仍然有待于修订《预算法》的立法宗旨,进一步完善和细化《预算法》制度的相关规定,并通过建立健全相应的职能机构、强化预算责任追究等加以实现。

Government budget as the public budget, its ultimate aim is to protect the mas- ses＇ public financial welfare and realization of the maximization and optimization of social public needs. In order to protect realization of the ultimate aim of government budget, it is necessary to strengthen implementation of the comprehensive examination and supervision of the government budget, which conducted by the masses and especial the deputies who are elected by them. The Chinese current law has stipulated the examination and supervision power in government budget in the view of form, which owned by the NPC and its Standing Committee at the corresponding level, but its true execution still depends on revising the legislative purpose of budget law, making the further perfection and refinement the regulations of budget law, establishing the agency related to budget function, and enhancing the responsibility of budget law.