曹德平同志在《人民之友》杂志撰文提出:人大在审查本级财政支出决算中应注意把握好几个重点:一、审查年度预算支出指标是否与人大通过的相符。如果不相符,可从两个方面进一步审查:一是看是否系上级政府返回或者给予补助而引起预算变化;二是要看是否系“预备费”使用后归入而引起预算数增加。二、审查实际执行结果是否严格执行预算。如执行中超过预算的应砍掉增加的支出额,如未达到则应进一步进行跟踪追查。三、对超收部分的支出情况进行审查。具体来说:如果要将超收部分 Comrade Cao Deping wrote in his magazine Friends of the People that the NPC should pay attention to grasping a few key points when examining the final accounts of the financial expenditures at the local level: First, examine whether the annual budget expenditure targets are in line with those adopted by the NPC. If they do not match, from two aspects to further review: First, to see whether the higher level of government to return or subsidies caused by changes in the budget; the second is to see whether the Department of “reserve costs” after the use of included in the budget increased. Second, review the actual implementation of the results of the strict implementation of the budget. If the implementation exceeds the budget should cut off the increase in spending, if not reached, then further tracking. Third, the excess part of the expenditure review. Specifically: If you want to exceed the part