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审查批准财政预算和监督财政预算执行是宪法和法律赋予地方各级人大及其常委会的主要职权,是地方国家权力机关行使决定权与监督权的集中体现,更是依法治国的需要。因此,做好预算的审查和加强对预算执行清况的监督,既是人大及其常委会围绕经济建设中心开展的重点工作,又是依法治区的重要组成部分。为了使有限的区级财力用得合法、合理、有效,从1993年青山区十届人大开始,
Examining and approving the fiscal budget and supervising the implementation of the budget are the main powers of the people’s congresses and their standing committees at all levels promulgated by the Constitution and laws. They are the concentrated manifestation of the exercise of the power of decision and supervision by local state organs of power, and even more the need of governing the country according to law. Therefore, conducting a well-planned budget review and strengthening the supervision over the budget implementation is not only the key work carried out by the NPC and its Standing Committee around the center of economic construction, but also an important part of the rule of law. In order to make the limited financial resources at the district level legal, reasonable and effective, starting from the Tenth People’s Congress of Qingshan District in 1993,