开展预算审查监督是人大及其常委会履行财政监督职能的重要组成部分,也是当前全社会关注的热点。近年来,我市人大及其常委会按照法定要求,紧扣预算审查监督重点,注重提升预算监督实效,积极探索,循序渐进,在预算审查监督工作中取得了一些突破,也累积了一些感悟和体会。一、抓重点求突破,突显预算审查监督三个特点1.全口径预算监督扎实推进。 Carrying out budget review and supervision is an important part of the NPC and its Standing Committee in fulfilling its financial supervision function and is also a hot issue that the whole society is currently paying attention to. In recent years, our city people’s congress and its standing committee, in accordance with the statutory requirements, closely follow the focus of budget review and supervision, focus on improving the effectiveness of budget supervision, actively explore and step by step, made some breakthroughs in the budget review and supervision work, and accumulated some insights and experiences . I. Focusing on Breakthroughs and Highlighting Three Features of Budget Review and Supervision 1. The full-budget budget supervision has been steadily pushed forward.