预算民主是在公共责任层面上提出来的,强调对预算过程施加外部的政治控制。预算改革以来,我国人大预算监督权有所加强,但尚存很多问题,人大监督的实质性作用并没有发挥出来,监督动力不足。提升人大预算监督能力是推进预算民主改革的核心问题之一,现代公共预算日渐专业和复杂,人大预算监督应建立起一套有效的监督体系,该文拟就从人大监督组织的角度思考研究加强人大预算监督能力。 Budget democracy is put forward at the level of public responsibility, emphasizing the external political control over the budgetary process. Since the budget reform, the budget supervision power of our NPC has been strengthened, but many problems still exist. The substantive role of NPC supervision has not been brought into full play and monitoring power is insufficient. The improvement of people’s congress budget supervision ability is one of the core issues in advancing democratic budget reform. Modern public budgeting is becoming more professional and complicated. People’s Congress budget supervising should establish an effective supervisory system. This paper intends to study and strengthen the research from the perspective of oversight organizations NPC budget supervision ability.