对预算进行审查监督是法律赋予地方人大及其常委会的一项重要职权。目前,地方人大及其常委会在履行这项职权时,由于多方面的原因,还存在一些有待研究、探讨与改进的问题。本文仅就几个共性的问题谈谈一孔之见。1．如何处理好党委决策与人大审查批准的关系问题。目前,地方各级政府的预算草案,一般都是由本级财政部门编制, Examining and supervising the budget is an important power given by law to the local people’s congress and its standing committee. At present, local people’s congresses and their standing committees have some problems to be studied, explored and improved due to various reasons in the performance of this power. This article talks about just one common view on a few common questions. 1. How to Deal with the Relationship between the Party Committee Decision-making and the Examination and Approval of the NPC. At present, the draft budgets of local governments at various levels are generally compiled by the financial departments at the corresponding level,