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对财政预算进行监督是其合理性和合法性的保证,是社会民主化和法治化的要求。本文通过对当前财政预算监督过程中存在的诸多问题的分析,提出要从修改《预算法》本身、加强权力机关的监督、强化预算执行责任,转变预算审计模式和开放公众社会监督几方面着手建立完善的预算监督体系。
To supervise the financial budget is a guarantee of its rationality and legitimacy and a requirement of social democratization and rule of law. Based on the analysis of many problems existing in the supervision of the current budget, this paper puts forward that it should be set up from the aspects of amending the “Budget Law” itself, strengthening the supervision of the authority, strengthening the budget execution responsibility, changing the budget audit mode and opening up public supervision Perfect budget monitoring system.