受人民委托、宪法法律授权,各级人民代表大会及其常委会依法审查批准本级人民政府预算、监督预算执行和审查批准决算,是人民行使管理国家事务权力的具体体现。但从各地实际情况看,人大预算审查监督工作还存在不少问题,如程序性工作多,实质性审查少,基本上流于形式;预算执行不够严肃,预算的约束力较弱;预算监督人员少且 Entrusted by the people and empowered by the Constitution and the law, people’s congresses and their standing committees at all levels examine and approve the budgets of the people’s governments at their corresponding levels, supervise the implementation of the budget and examine and approve the final accounts. This is a concrete manifestation of the people’s exercise of the power of state affairs. However, judging from the actual conditions in various places, there are still many problems with the people’s congress’s budget review and supervision. For example, there are many procedural tasks, substantive censorship and basically mere formality; the budget implementation is not serious enough and the budget is less binding; the budget supervisors are less And