审查批准财政预算并监督其执行,是宪法和法律赋予人大及其常委会的一项重要职权。近年来,宜昌市人大常委会预算工作委员会按照监督法的有关规定,适应公共财政体制的要求,在协助人大及其常委会开展深化监督、细化监督和实质性监督方面进行了有益的探索。 Examining and approving the budget and supervising its implementation is an important function entrusted to the NPC and its standing committee by the Constitution and the law. In recent years, according to the relevant provisions of the Supervision Law and the requirements of the public financial system, the Budget Working Committee of Yichang People’s Congress has conducted useful explorations in assisting the NPC and its Standing Committee in deepening supervision, refining supervision and substantive supervision.