预算监督,是人大监督权的重要组成部分,充分发挥人大的预算监督作用,对于预算制度的运作具有重要意义。随着1995年《预算法》和2007年《监督法》的施行,同改革开放之前相比,人大的预算监督制度已有了很大的发展,但总体上来说还有许多问题存在。因此,本文主要从人大监督工作的内容和现状出发,对加强人大预算监督工作发表几点浅见。 Budget supervision is an important part of the supervisory power of the NPC and gives full play to the budget supervision role of the NPC. It is of great significance to the operation of the budget system. With the promulgation of the “Budget Law” in 1995 and the “Supervision Law of 2007,” compared with that before the reform and opening up, the budget supervision system of the NPC has been greatly developed. However, there are still many problems as a whole. Therefore, this article mainly from the content and current situation of people’s congress supervision work, to strengthen the people’s congress budget supervision published a few humble opinions.