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原《财政预算法》制定于20世纪90年代,其中部分内容已不适应于当前的社会发展状况。为适应发展趋势,新《财政预算法》于2015年1月1日起施行。财政预算作为治理国家的一种方式,受到社会各方的日益关注。全国人民代表大会作为最高国家权力机关,也是预算制度最重要的参与者,在建立现代预算制度中发挥着监督、制衡的作用。本文主要通过阐明了新财政预算法的亮点,进而提出我国财政预算监督的不足,最后对完善人大预算监督制度提供建议。
The original “Budget Law” was formulated in the 1990s, some of which have not adapted to the current state of social development. In order to meet the development trend, the new Budget Law will come into force on January 1, 2015. As a way to govern the country, the budget has drawn increasing attention from all sectors of society. As the highest organ of state power and the most important participant in the budget system, the National People’s Congress plays a supervisory role and checks and balances in establishing a modern budget system. This paper mainly clarifies the bright spot of the new fiscal budget law, and then puts forward the insufficiency of our country’s financial budget supervision. At last, it provides suggestions for improving the budget supervision system of the People’s Congress.