(2) Promote openness and transparency in budget and final accounts. First of all, it is necessary to refine the budget preparation and prepare departmental budgets. Refine the draft budget submitted to the National People's Congress for deliberation to the "section" level; Reform the form of budget preparation, and the government budget submitted to the National People's Congress for deliberation should include not only the government's revenue budget, but also the expenditure budget classified by function and economy. Second, the budget execution process is open to NPC. Establish a financial and NPC information networking system, which is convenient for NPC to know the situation in time, supervise financial revenue and expenditure, and provide timely and accurate information for NPC and its Standing Committee to supervise according to law. Third, the financial budget and final accounts should be made public in a timely manner. Through the bulletin of the Standing Committee, radio and television, portals and other media, the public financial budget and final accounts, departmental budget and final accounts and audit reports are subject to social supervision, thus enhancing the authority and credibility of the government, which is more conducive to the gathering and supervision of the NPC. It should be noted that publicity is not only the budget and final accounts approved by the public, but also runs through the whole process of the budget, from the preparation of the draft budget to soliciting opinions, and then to the review of the National People's Congress and the government's implementation.
(3) Strengthen the examination and supervision of talent team construction. First, establish and strengthen the budget review and supervision institutions of the National People's Congress and its Standing Committee. The budget review and supervision organization is the carrier and support for NPC and its Standing Committee to perform their duties of reviewing, approving and supervising the government's full-caliber budget and final accounts. It not only undertakes the specific preliminary examination and daily supervision of full-caliber budget and final accounts, but also provides preliminary examination materials and opinions for NPC, NPC and the special committees of the NPC Standing Committee, and even undertakes the task of training NPC deputies and members of the Standing Committee on full-caliber budget and final accounts. Second, it is necessary to build a team of people's congress budget and final accounts review and supervision staff with good ideological and political quality, high professional level and strong functions. It is necessary to increase the establishment, deploy professionals and enrich personnel. The third is to increase training. Organize training courses for NPC deputies and members of the NPC Standing Committee in a timely manner, and organize training courses for staff of the NPC Budget Review and Supervision Special Committee and its Standing Committee. In the training, we should adhere to the basic knowledge of full-caliber budget final accounts review and supervision, and strive to improve the ability of full-caliber budget final accounts review and supervision to perform their duties. In addition, a full-caliber expert database for budget final accounts review and supervision can be established to effectively improve the effectiveness of budget final accounts review and supervision.
(4) Clarify the key points of inspection and supervision. First, highlight the early supervision of departmental budgets, make the allocation and use of financial funds fair and transparent, and improve the efficiency of the use of financial funds. The second is to strengthen the supervision of non-tax revenue, focusing on the collection and management of non-tax revenue, including the field of collection and management, the quality of collection and management, supervision and inspection, comprehensive management and service efficiency. , so as to tap the potential of income increase, standardize income and expenditure behavior, and strengthen efficiency construction. The third is to deepen the supervision of construction funds for major projects, carry out investigation and inspection activities around major construction projects, listen to government special reports, put forward rectification opinions on existing problems, and promote the safe operation of government-invested projects. At the same time, it is necessary to strengthen the supervision of special funds (funds), and only by standardizing their use can the policy objectives be achieved. Fourth, pay attention to the supervision of government debt, pay attention to prevent debt risks, and improve the efficiency of capital use. The National People's Congress should include government debt in the scope of special supervision, and the government's borrowing should be controlled at a certain scale, limited to the repayment ability of the current government, so as to urge the government to strengthen debt management and ensure the safe and effective use of funds.
(5) Grasp several key links. First, get involved in budgeting in advance. According to the budget approval, final accounts, budget implementation in the first half of the year, etc. Communicate with the financial department before preparing the budget and put forward opinions on the budget for the next year to the financial department, so that the budget preparation can better meet the requirements of the National People's Congress. The second is to standardize the content of budget submission materials. In order to make NPC representatives understand and see the budget materials clearly, NPC should standardize the form and content of submitting government budget materials. Thus, the budget can be expressed in a more intuitive and concise form, and relevant information and explanations can be provided for some key issues, which is convenient for delegates to review. The third is to concentrate on reviewing the draft budget. In the case of insufficient time and strength, we must highlight the key contents for review: focus on units with large capital flow and generally review units with small budgets; Focus on the departments that reflect more problems in the audit, and generally review the units with more standardized financial management; Focus on the review of project expenditures and general review of basic expenditures. At the same time, improve the evaluation method, take special investigation, hold a symposium, and hire expert consultants. And pay attention to improving the efficiency and quality of review with the help of modern information technology. The fourth is to write review opinions on the budget and final accounts. The review opinions of the budget and final accounts shall have legal effect after being voted by the Congress and the Standing Committee. Taking this form to ask the government has achieved good results. The fifth is to establish a dynamic feedback mechanism. The review opinions put forward by the National People's Congress require the government financial department to adopt and give timely feedback, and make corresponding adjustments to the draft budget. If it cannot be adopted, the reasons shall be explained.
(6) Give full play to the role of audit supervision. First, it is necessary to adhere to the system that audit institutions (within the government system) report the budget implementation audit to the National People's Congress Standing Committee (NPCSC), and establish a final accounts audit system in accordance with the provisions of the budget law being revised, so that the audit content can be connected with the contents and requirements of the review and supervision of the National People's Congress and its Standing Committee, and provide more and more practical basis for the review and supervision of the National People's Congress and its Standing Committee. Second, the National People's Congress should push the government to implement an open audit system. Audit publicity is an important content of government affairs publicity and an important measure to promote the construction of political civilization. Audit disclosure includes audit results disclosure and audit work report disclosure. Carrying out public audit is conducive to promoting government administration according to law, democratic financial management and building a clean government. In recent years, the National Audit Office has made public audit reports and implemented the system of announcing audit results, which has set off an "audit storm" with good results. Thirdly, in view of the weak power of NPC's examination and supervision, it is necessary to participate in the examination and supervision of the government's full-caliber budget and final accounts with the help of social audit institutions (outside the government system), such as participating in "peer review" and major government investment projects.
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