审查和批准预算、决算,监督预算执行,是宪法和法律赋予各级人大及其常委会的重要职权。随着经济社会发展和民生法制建设的推进,随着预算规模的扩大和支出范围的延伸,社会各方面对政府预算的关注度日益提高,预算观念日益增强,要求有序参与预算过程、公平预算分配、规范预算行为、加 Examining and approving budgets, final accounts and supervising the implementation of the budget are the important powers delegated to the NPC and its standing committees at all levels by the Constitution and laws. With the promotion of economic and social development and people’s livelihood and legal system, with the expansion of the budget scale and the scope of expenditures, all sectors of society are paying more and more attention to the government budget and the concept of budget is increasing day by day. The orderly participation in the budget process requires fairness Budget allocation, regulate budget behavior, plus