预算法规定,经本级人民代表大会批准的预算,非经法定程序,不得改变。但是,在预算执行中,随意变更预算的现象还是时有发生。有的不经同级人大常委会审查批准,擅自变更预算,有的则抓住预算法对预算调整的界定,规避人大监督,致使人大原批准的预算失去了应有的法 The budget law stipulates that the budget approved by the people’s congress at the corresponding level shall not be changed without statutory procedures. However, in the budget implementation, arbitrarily change the budget phenomenon still occur. Some have not changed the budget without the approval of the NPC Standing Committee at the same level, while others have grasped the definition of the budget adjustment as formulated by the Budget Law and avoided oversight by the NPC, which has caused the NPC’s original approval budget to lose its due law