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财政预算是由政府拟定并经国家权力机关审查批准的、具有法律效力的年度财政收支计划。它不仅是政府年度经济计划在财政收支的体现,更重要的它关系到每个人的切身利益,是社会公众的意志和利益的反映,有着深厚的政治意义。在我国,人大预算监督是预算监督体系的核心。自《预算法》、《中华人民共和国各级人民代表大会常务委员会监督法》实施以来,国家不断强化政府预算改革,尤其强化各级人大对政府预算的监督能力,推动人大预算监督逐渐从程序性向实质性转变,
The fiscal budget is an annual fiscal revenue and expenditure plan that is formulated by the government and examined and approved by the state authorities. It is not only the manifestation of the fiscal revenue and expenditure of the annual economic plan of the government, but more importantly, it relates to the vital interests of every individual and is a reflection of the will and interests of the public and has profound political significance. In our country, the NPC budget supervision is the core of the budget supervision system. Since the implementation of the “Budget Law” and the “Law of the People’s Republic of China on Standing Committee of People’s Congresses at all levels”, the state has continuously strengthened the reform of the government budget, in particular, strengthened the ability of people’s congresses at all levels to supervise the government budget, and promoted the people’s congress budget supervision gradually from procedural Substantial changes,