审查批准政府预算、监督预算执行,是宪法和法律赋予各级人大及其常委会的一项重要职权,也是人大监督工作的重点内容之一。近年来,各级人大围绕预算审查监督工作开展了大量的研究探索,增强了预算审查监督的实效。相比之下,县级人大预算审查监督在全面性、深入性、经常性方面有所欠缺,存在不少薄弱环节。为贯彻落实党的十八大“加强对政府全口径预算决算的审查和监督”要求,需要客观审视县级人大预算审查监督存在的问题,探索 Examining and approving the government budget and supervising the implementation of the budget is one of the important powers conferred on the NPC and its standing committees at all levels by the Constitution and laws and one of the key contents of oversight work of the NPC. In recent years, people’s congresses at all levels have carried out a great deal of research and exploration around the work of budget examination and supervision, which has strengthened the effectiveness of budget examination and supervision. In contrast, the county-level people’s congress budget review and supervision in a comprehensive, in-depth nature, lack of regularity, there are many weak links. In order to implement the requirements of the 18th National Congress of the CPC on “Strengthening the Examination and Supervision of the Budgetary Accounts of the Whole Budget of the Government,” we need to objectively examine the problems existing in the budgetary examination and supervision of county people’s congresses