审查批准预算和监督预算的执行,是各级人大及其常委会的重要职责。由于政府预算是由各部门预算组成的,所以,对部门预算进行审查监督,是细化人大预算审查监督工作的必然要求。这项工作的开展,既有利于提高预算编制的完整性、准确性和科学性,也有利于提高预 Examining and approving the budget and supervising the implementation of the budget are the important responsibilities of the NPC and its standing committees at all levels. Since the government budget is composed of budgets of various departments, the examination and supervision of the departmental budgets is an inevitable requirement for refining the budget examination and supervision of the NPC. This work will not only help to improve the integrity, accuracy and scientificity of the budget preparation, but also help improve the quality of