The National People's Congress(NPC)holds a central position in budgetary activities,restricting the gov-ernment's fiscal revenue and expenditure through the approval of the budget and defining the boundaries of national power.The misalignment of the NPC session with the budget year leads to a violation of the principle of prior approval,as the budget executed before approval lacks democratic legitimacy.The practical norm of executing the budget before approval does not conform to the principle of prior budgetary approval.While respecting the constitutional provisions regarding the NPC's budgetary authority and the cycle of its meetings,it is possible to advance the convening time of the national NPC and extend its session,as well as to increase the frequency of local NPC meetings,to meet the requirements of the principle of prior budgetary approval.The preliminary review system can compensate for the NPC's lack of professionalism and time-liness.It is recommended to unify the subjects of preliminary review at all levels and regions,establish a budget-specific committee responsible for preliminary review,clarify the content and effectiveness of the preliminary review,and strengthen public participation.The comprehensive approval method of all or nothing in the formal budget approval leads to formalism in budgetary approval.It is necessary to explore a segmented approval model and grant the NPC the power to amend the budget,truly exerting the democratic control function of the NPC in budgetary approval.
budgetary democracybudget approvalNational People's Congress system
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