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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一项重要职权。随着公共财政的确定和财政预算制度的改革,更是给人大的预算审查监督工作提出了新的要求。如何从程序上和实体上提出新的工作思路,已成为各级人大普遍关注的课题。
Examining and approving the budget and supervising the implementation of the budget is an important power given to the NPC and its standing committees at all levels by the Constitution and laws. With the determination of public finance and the reform of the fiscal budget system, new requirements have also been set for NPC budget review and supervision. How to propose new work ideas both procedurally and physically has become a topic of universal concern at all levels of people’s congresses.