审查和批准财政预算,监督预算的执行,是宪法和法律赋予各级人大及其常委会的重要职权。强化对预算的审批监督,保障经济和社会各项事业的健康发展,就要求各级人大及其常委会必须切实贯彻宪法和法律的有关规定,努力探索加强预算审批监督的有效方式和途径,保证财政预算的准确与透明。目前,重点要解决好以下几个问题。一、知难而进,认真履行好预算审批监督的职能应当肯定,经过各级人大及其常委会多年来的实践与探索,预算审批监督正在逐步地走向法制化、规范化和制度化的轨道。各级人大及其常委会认真抓好预算法 Examining and approving the budget and supervising the implementation of the budget are the important powers that the Constitution and the law give the people’s congresses and their standing committees at all levels. To strengthen examination and approval of the budget and safeguard the healthy development of all economic and social undertakings requires that people’s congresses and their standing committees at all levels must effectively implement the relevant provisions of the Constitution and the law and strive to explore effective ways and means of strengthening budget examination and approval and oversight. Accurate and transparent budget. At present, the key issues to be solved are as follows. I. Difficulties in advancing and conscientiously fulfilling the function of supervising and appraising budget should be affirmed. After years of practice and exploration by the NPC and its standing committees at all levels, the approval of the budget examination and approval system is gradually moving toward a legalized, standardized and institutionalized track. People’s congresses at all levels and their standing committees should earnestly pay attention to the budget law