在预算编制和执行过程中,可能会出现收入不足或过多,或收入使用不当甚至被滥用等问题。造成这些问题的原因,有技术性的,但更重要的是政策上的或人为的原因,预算收入来自纳税人,来自社会公民,其分配和使用涉及到人民和国家的利益。因此必须对预算的编制及执行进行必要的监督和制约,保证把收入用好,不浪费,发挥最大的效益。几乎在所有的国家,预算的审查和监督都是议会的头等大事,是体现纳税人权利和监督政府的重要内容。建国以来,我国制定的四部宪法都将审查、批准和监督预算规定为人民代表大会及其常务委员会的专属职权,这是人民行使当家作主权力的重要体现。国内外的无数经验和教 In the course of budgeting and implementation, problems such as under- or under-income, misuse of income, or even misuse of income may arise. The causes of these problems are technical but, more importantly, policy or man-made reasons. The budget revenue comes from taxpayers and from social citizens whose distribution and use involve the interests of the people and the country. Therefore, it is necessary to supervise and control the preparation and implementation of the budget so as to ensure that we make good use of our revenue without waste and maximize the benefits. In almost all countries, the budget review and oversight are parliamentary priorities and represent an important part of taxpayers’ rights and oversight of the government. Since the founding of the People’s Republic, all the four constitutions enacted in our country will examine, approve and supervise the budget as the exclusive powers of the NPC and its standing committees. This is an important manifestation of the exercise of the people as the masters of the country. Numerous experiences and teaching at home and abroad