审查和批准本级财政预算是宪法和地方组织法赋予地方各级人民代表大会的一项重要职权。目前,各级地方人民代表大会对本级财政预算的审批监督力度正在逐步加强,但也存在一些亟待解决的问题。那么,应如何才能提高对预算的审查监督的质量呢?我认为,主要应把好“四关”。一、提前介入,把好预算质量关对预算草案论证、审查,强化大会前的初步审查工作是保证审批监督质量的前提。因此,为了保证政府向人代会提交预算的质量,人大常委会必须提前介入。首先,应督促政府部门在编制预算的时间上要提前运作。编制科目要尽量细化。编制内容应包括预算收支总表、收支明细表、预算说明书。其次,要督促政府各部门提前做好部 Reviewing and approving the budget at this level is an important power given to the people’s congresses at various levels by the Constitution and the local organizations laws. At present, the local people’s congresses at all levels have gradually strengthened the examination and approval of the financial budget at the corresponding level, but there are still some problems to be solved urgently. So, how to improve the quality of the budget review and supervision? I think, the main should be good, “four off.” I. Intervention in advance: Prerequisites for ensuring the quality of examination, approval and supervision are the prerequisite for early examination of the quality of the budget against the draft of the budget by examining and strengthening the preliminary examination before the meeting. Therefore, in order to guarantee the quality of the budget submitted by the government to the people’s congress, the NPCSC must intervene in advance. First of all, government departments should be urged to work ahead of schedule when preparing their budgets. Preparation of subjects should be as thin as possible. Preparation should include the budget revenue and expenditure summary, income and expenditure schedule, budget statement. Second, we must supervise the various departments of the government to do well in advance