Research on the Financial Supervision System of the People’s Congress in China
|Course||Constitutional and Administrative Law|
|Keywords||Constitutionalism NPC system Financial supervision|
The people's congress system is China's fundamental political system of China's Constitution, the provisions of the terms of reference of the National People's Congress and its Standing Committee to review and approve the national economic and social development plan, the national budget and the budget for the implementation of its important powers one is an important part of people's congresses exercise state power. Improve the financial supervision system of the National People's Congress, is conducive to strengthening the National People's Congress as the status of the authority. The National People's Congress is the highest authority in our country, but also China's highest legislative body, the National People's Congress legislation by strengthening financial supervision system, through the active exercise of legislative power to strengthen the status of the highest authority. The 1994 Budget Law of the People's Republic of China \home state. The implementation of the People's Republic of China at all levels People's Congress Standing Committee oversight Act (hereinafter referred to as \Financial supervision of the NPC, the rule of law, but also conducive to the promotion of public participation, and strengthen the people's congresses of public power status as an organ of state power. The National People's Congress on the financial supervision is a resource allocation problem, and in the allocation of resources, focus on the government's fiscal revenue and expenditure is determined. Government expenditure is largely derived from taxes, and taxes from the public. Since these funds are from the public, how to spend these funds, the government should let the public know. Look at the content of the rules of procedure of the National People's Congress, the income and expenditure of funds is most closely related to the public, so the public most concerned about this part of the rules of procedure contents. This starting point of interest, and help to promote the participation of deputies in the procedure, \This article based on the status quo of China's financial supervision of the NPC, the use of the principle of the integration of jurisprudence, constitutional and other related disciplines and research scholars to study the problem of China's National People's Congress Financial Supervision gradually expounded the necessity of China's financial supervision of the NPC and feasible and to promote China's financial public. This paper is divided into introduction, body, conclusion of three parts, the body divided into four parts: the first part - the parliamentary financial oversight of the basic theory. I start from the meaning of the parliamentary financial oversight, analysis of the importance of the parliamentary financial oversight, and reveal the history of the parliamentary financial supervision, social reasons. Part II - foreign financial supervision system. In this section, I first introduced the measures of financial supervision in Britain, France, the United States, Germany and other countries, the relevant laws and regulations. Further analysis of these countries on the basis of comparative studies of advanced financial supervision in our draw. The third part - the status quo of China's financial supervision, and problem analysis. In this section, the author analyzes the the Financial Supervision existing law and policy, based on analysis of the lack of financial supervision. Part IV - Improvement of the Financial Supervision recommendations. In this section, I put forward a sound financial supervision system in China should develop relevant tax laws and to strengthen the organization and construction, to improve the status of audit institutions, to form a sound system of financial supervision of the NPC.