预算作为财政资源的分配机制,在国家生活中起着十分重要的作用,“看紧政府的荷包”是当代西方国家议会最重要的职能之一。近年来,青岛市人大持续推进预算监督改革,着力在拓展监督内容、创新监督方式、增强监督实效等方面积极探索,勇于创新,努力实践,取得了显著成效,全面系统地推进了对政府的全口径预算审查监督。一、在监督主体方面,突出监督队伍的专业性和技术性,进一步完善和加强预算工作机构及 As a distribution mechanism of financial resources, the budget plays a very important role in the country’s life. “Paying attention to the government’s purse” is one of the most important functions of the parliaments in the contemporary Western countries. In recent years, Qingdao Municipal People’s Congress has continued to push forward budgetary supervision and reform, focused on expanding supervision contents, innovating supervision methods and enhancing supervision effectiveness. It actively explored, dared to innovate, worked hard and achieved remarkable results, and comprehensively and systematically promoted the entire government Caliber budget review and supervision. First, on the aspect of supervising the main body, we should give prominence to the professionalism and technicality of the supervisory team and further improve and strengthen the budgetary work institutions and