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人民代表大会对政府预算的审查是我国公民监督政府收支行为,提高政府预算规范性、科学性的重要途径。在新《预算法》实施背景下,本文基于人大预算监督的理论探讨,结合人大机关预算审查监督实践中存在的问题,提出构建完善全口径预算管理体系的政策建议。从立法层面来看,需要从加强预算监督法制建设、优化人大审查监督程序、健全预算问责机制等方面入手。从执法层面来看,需要从提高全口径预算管理的社会认知、细化预算内容、提高预算透明度、推进支出绩效评价、加强人大代表审查监督的业务培训等方面入手。
The examination of the government budget by the NPC is an important way for our citizens to supervise the government revenue and expenditure and improve the normative and scientific government budget. In the context of the implementation of the new “Budget Law”, based on the theoretical discussion of budget supervision by the NPC, combined with the problems existing in the practice of the People’s Congress budget review and supervision, this paper puts forward the policy suggestions on how to establish and improve the budget management system. From a legislative perspective, we should start with strengthening the construction of the legal system of budget supervision, optimizing the procedures for examining and supervising the NPC, and perfecting the budget accountability mechanism. From the point of view of law enforcement, we should start with improving social cognition of full budgetary budget management, refining budget contents, improving budget transparency, promoting expenditure performance evaluation, and strengthening business training for examination and supervision of NPC deputies.