Assessment of the Current Status and Improvement Countermeasures for Local People's Congress Budget Supervision Legislation——A text analysis based on 38 provincial local regulations
The budget supervision of local people's congresses is of vital importance in promoting the modernization of the national governance system and governance capacity.Since the two important amendments of the Budget Law in 2014 and 2018,the legal sys-tem of budget supervision by the Chinese People's Congress has been improved,and in various regions revision work on the regulations for budget review and supervision has been successively carried out.Against such background,however,studies have rarely been done in terms of systematically evaluating the budget supervision of local people's congresses.Based on analytical framework developed by the concept of political accountability,this article analyzes the legal texts of 38 provincial-level local regulations related to budget su-pervision by the National People's Congress.It is found that the executive's supply of budgetary information is insufficient.In some places,the political dialogue between local people's congresses and governments lacks procedural guarantees.The setting of legal lia-bility clauses still needs to be strengthened.This article hereby provides systematic and targeted policy recommendations for the im-provement of budget oversight legislation by local people's congresses in China in practice.
local people's congressbudget supervisionlocal legislationspolitical accountability
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