人民代表大会审查批准预算、监督预算的执行,是宪法、法律赋予的一项重要权力。多年来,各级人大从加强立法、完善制度、强化监督等方面做了大量工作,其中蕴含的一个核心问题,就是如何通过不断完善程序性和实质性的审查监督,使国家权力机关更好地行使对预算的审查监督职权。一、预算的程序性和实质性审查监督特点及相互关系人大对预算的程序性和实质性审查监督,综合体现在预算的编制、审批、执行和决策全过程。整个过程具有经常性、长期性、周期性的特点。从本年度预算的编制、审批、执行、决算,到预算下年度的开始,循环往复。人大对预算的程序性审查监督具有法律属性。从法律的角度讲,经人民代表大会批准的预算具有法律效力,而这种法律效力是通过一定法律程序来实现的。 The examination and approval of the budget by the National People’s Congress and the supervision of the implementation of the budget constitute an important power conferred by the Constitution and laws. Over the years, people’s congresses at all levels have done a great deal of work in strengthening legislation, perfecting the system, and supervising supervision. One of the core issues involved is how to constantly improve procedural and substantive examination and supervision so that state organs can better Examine and supervise the budget. I. Procedural and Substantive Examination and Supervision of Budgets Features and Mutual Relationships NPC’s procedural and substantive examination and supervision of the budget are comprehensively reflected in the entire process of preparation, approval, implementation and decision-making of the budget. The whole process has regular, long-term, periodic characteristics. From this year’s budget preparation, approval, implementation, final accounts, to the beginning of the budget year, the cycle. The NPC has the legal attribute to the procedural review and supervision of the budget. From a legal point of view, the budget approved by the People’s Congress has the force of law, and this legal effect is achieved through certain legal procedures.