审查和批准预算、监督预算执行,是宪法和法律赋予地方人大及其常委会的一项重要职权,是人大监督的重要内容,也是地方人大及其常委会代表人民依法管理国家事务的重要途径和方式。近年来,地方人大及其常委会正确理解和把握预算法、监督法的有关规定,依法开展预算审查监督,做了大量的工作,积累了不 Examining and approving the budget and supervising the implementation of the budget are the important powers that the Constitution and the law give to the local people’s congress and its standing committees. They are an important part of the oversight of the NPC. They are also an important way for local people’s congresses and their standing committees to manage their affairs according to law. the way. In recent years, the NPC and its Standing Committee have correctly understood and grasped the relevant provisions of the Budget Law and the Supervision Law, carried out budget review and supervision in accordance with the law, did a great deal of work, and accumulated