The major concept of the people's democracy in the process is a high summary of the practice of democratic practice in my country's promotion of modernization。Local budget governance as one of the important practical fields，Can reflect the progress and results of the implementation of the people's democratic concept of the whole process。Practice indicates，The field of local budget management has appeared many new systems that integrate the entire process of people's democracy、New mechanism and new form。

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High -quality budget review supervision，It is an important manifestation of practical practice of the whole process of people's democracy。Most of the experience of budget censorship, supervision and innovation experience，The whole process of people's democracy to achieve local budget democracy at high levels。

Involved in the budget review supervision chain。The whole process plays the role of the representative of the National People's Congress，Establish a budget review contact representative system，Reinforcement representatives for the "pre -advance" review of budget preparation and important expenditure policies。Before the congress meeting was held，Start from the early intervention of budget review and supervision，Establish a budget review contact representative system，Suggestions on budget preparation and budget review and supervision work。other，Use the annual budget preparation work representative notification meeting、Symposium on the Budget Opinions of the Department、Preliminary Test Conference and other important time nodes，Fully listen and absorb the opinions and suggestions made by the representative，and send related work and policy information to the representative。For example, the Fourth Meeting of the Standing Committee of the 14th National People's Congress of Hangzhou voted and approved the "Decision on Deepening the" Three Trials "of the Draft Draft"，Consolidate the successful experience of the "three bet365 Play online games instance system" in the form of institutional form。2023 Hangzhou People's Congress budget review，Early in -depth budget draft review and supervision，The pre -trial opinion formed by it reached 81.7%。

Explore effective budget review supervision position。Guide the representative of bet365 live casino games the People's Congress to participate in the budget review and supervision work，It is an important way to improve the effectiveness of the budget governance of local governments at all levels。Take Shaanxi Province as an example，Budget preparation work notification mechanism、Listen to the departmental budget opinions and recommendation mechanism、Improve the work mechanism of the budget draft and budget report、Improve the mechanism for participating in the preliminary review meeting of the budget、Listening to the representative opinion and suggestion network service platform mechanism，Use invitation representatives to participate in key expenditures and policy research discussions、Audit finding problem rectification tracking supervision、Budget Networking Supervision System and mobile phone APP，Reinforcement representatives for the "pre -advance" review of budget preparation and important expenditure policies，Give full play to the "things" process of the representative of the implementation of the budget and the implementation of important expenditure policies，Destiny representatives of the "after -after" results of the "post -after -after -after -rectification" results of the results of the final account review and auditing。These methods have effectively promoted the comprehensive participation of the representative of the budget review and supervision，Effectively improved the efficiency of local budget governance。

Strengthen the coverage of key areas of budget review。Implementation of the National People's Congress Budget Examination and Supervision to Expenditure Budget and Policy Expansion，It is the inherent requirements to strengthen and improve the budget review supervision of bet365 live casino games the People's Congress in accordance with the law，It is also an important aspect of implementing the whole process of people's democratic local budget governance。Gradually strengthen the key expenditure in some places、Major investment projects、Review of major expenditure policy，So bet365 live casino games as to promote the full -caliber review and whole process supervision of government budget。Take Huangpu District, Guangzhou as an example，"Earlier" link，Generally in the planning process of planning and budgeting at the end of each year or the beginning of the next year，Select a number of government -invested people's livelihood projects and department budgets or special funds budgets with high attention of people to carry out pre -review; "In the event" link，Each Working Committee conducts follow -up inspection of the implementation of government investment projects and department budgets or special funds for the year's key censorship;，Incorporate the selection of government investment projects and department budgets that accept pre -reviewed pre -review into the district budget implementation and other fiscal revenue and expenditure audit projects、Budget performance evaluation and financial investment project post -evaluation work。Parenting with the above link，Make full use of big data and other means，Supervision of the implementation of budget implementation and important expenditure policies，Listen to the suggestions and suggestions of the representative，Tracking promotes the solution to the problem of concern to the problem。

　　Build a new mechanism of the grassroots public opinion

"Democracy is not an decoration，Not used for furnishings，Instead, it is used to solve the problems that the people need to solve。"The feedback channel for public opinion collection in practice is less、Less means、Less information and other questions，The whole process of the people's democratic concept inspired the innovative practice of using grass -roots units to gather public opinion。

Shape -shaped grass -roots unit budget governance system。Many places are all overwriting by accelerating the application of the whole process of the people's democracy in the city，Constructing a digital contact station system for interconnection，Promoting representative contact station、People's Congress representatives listed on bright code、WeChat scan code and other all -weather direct contact representative mechanisms，Constructing a closed -loop mass opinion treatment feedback mechanism。For example，August 2022，The Standing Committee of the Hangzhou People's Congress issued the "Opinions on iteration and upgraded the Liaison Station of bet365 live casino games the People's Congress to create the whole process of people's democratic grassroots units"，It is proposed to take the major concept of the people's democracy as the lead and the ruler，Strengthening the expressions of democratic public opinion on behalf of the liaison station，Focus on building a grass -roots unit system of "1+13+191+N"，That is, through a city representative liaison station、13 districts and counties (cities) on behalf of the link、191 townships (streets) representative contact center station、The representative liaison station (point) 4 -level organizational architecture system extended at the central station extension，Construction of the representative liaison station into an important platform for democratic consultation、Important support for democratic decision -making、Important channels for democratic management、Important forces of democratic supervision。This provides a more scientific and effective reality to grasp the budget governance capacity at the municipal government level。

Drawing the wisdom of the practical subject budget governance。The core of the process of people's democracy in the whole process is to reflect the people，Use a variety of forms and different means，Fully draw on the wisdom of the grassroots people，It is an important content to build and improve the direct mechanism of grassroots public opinion。Take Nanhu District, Jiaxing City as an example，Under the guidance of the construction of the people's democratic grassroots units in the process，​​The Standing Committee of the District People's Congress is perfected and optimized the network of financial direct network，Establishing 60 professional representatives and representative expert libraries for financial and economic experts，Representative Liaison Station at Dongzha Street、Representative liaison room of Zhulin Village, Xinfeng Town、Zhejiang Yte Electric Co., Ltd. and other 28 places set up the first batch of financial direct stations，Each Finance and Economics Direct Station determines 10 Finance Directors，Give full play to the advantages of financial and economic professional，Let the supervisor's "eyes" and "ear" extend directly to the street community、Fields and factory bet365 best casino games workshops。In recent years，The Standing Committee of the District People's Congress has successively focused on the NPC budget review and supervision、I do practical things for the masses、Modification and improvement of supervision method，Set up nearly 120 specific opinions and suggestions，Some of the suggestions are adopted by the Budget Working Committee of the Standing Committee of the National People's Congress。other，The Standing Committee of the District People's Congress focuses on the management of direct funding of the central government、Implementation of tax refund policies and other supervision，Actively promotes the implementation of the central government's policy funds to implement the implementation of policies and the people at the grassroots level。Visit 124 small and medium -sized enterprises，Listen to the opinions and suggestions of 1180 grassroots people，and entrust a third -party unit to conduct questionnaire surveys，Surgate summary opinions and suggestions 38，A survey report formed about 20,000 words.。

　　Innovation and Intelligent Intelligent Participation in the New Form

The practice of budget governance in all parts of my country has formed a variety of people's democracy beneficial exploration，such as the liaison station, etc.。In the wave of digital reform，How to integrate digital governance technology into the whole process of people's democracy and innovation，It is an important direction that some local governments are seeking breakthroughs now。

Promoting the construction of the budget governance platform for the pilotfulness of the Intelligence Ending。In the construction of the people's democratic grassroots units in the whole process，Organic integration into the participating budget governance mechanism，Exploring "Offline Supervision+Online Digitalization Application"，To deepen the integration representative contact station，Create a grass -roots budget governance brain based on digital platform。For example，The Standing Committee of bet365 live casino games the People's Congress of Nanhu District, Jiaxing City, founded the fiscal revenue and expenditure、Budget execution、Direct funding, including 15 application scenarios, people's congresses financial networking supervision systems，Through the construction of "Nanhu Men's Congress Financial Supervision Brain"，Develop mobile phone mobile terminal，Implement the system automatic docking，Real -time precision bet365 best casino games collection data，At present, 1.498 million pieces of data have been concentrated。At the same time，will be 5th of each month、15th、Fixed setting on the 25th as Financial Supervision Day，Organization representatives carry out normal network supervision，Representative uses up to 1216 people，Find 138 problems，125 of the rectification has been urged，Comprehensively and efficient guarding "Nanhu List"。This is the in -depth participation of budget governance for the masses、Represents the current status of budget governance、The department quickly obtains budget information feedback, provided strong support。

Improve the effectiveness of grassroots participation budget governance。Based on big data application technology layout digital wisdom governance scene，Innovation "System+Technology" composite governance path，Breaking through the predicament of the reform of the grass -roots participation budget，Improve the performance level of budget governance。Take Wenling City as an example，Relying on the application scenario of the Municipal People's Congress Standing Committee "Participating Budget Budget Wisdom Online"，Specializing in the development of "participating budget" characteristic modules，Explore the formation of a new highlight of governing the democratic effects using "liaison station+consultation"。At the same time，Taking the budget of the department or key project as the entry point，Democratic consultation、Democratic Decision、Democratic supervision is the main process，Quantitative closed loop、Online and offline fusion，Under the development of "Select One Selection、Talk about、Change a change、Supervisor Governor、Comment on the five major scenes，Implementation department (project) selection formatting、Data collection network、Budget information visualization、Examination and Supervision Intelligent、Citizen participation conveniently，Create a recognizable full chain、Comprehensive、Full coverage budget governance digital typical application scenarios。During the budget preparation of the Wenling City department in 2023，43 representative liaison stations passed Bet365 app download the consultation and discussed a total of 162 opinions and suggestions，After summarizing it，From the Municipal Government、Finance Department、43 feedback from the Wenguang Brigade Sports Department，38 pieces of budget preparation，Finally was absorbed about half of the opinions and suggestions。

　　(Author Unit: Local Finance Research Institute of Zhejiang University of Finance and Economics)