各级人大及其常委会对同级政府的财政预决算进行审查,是我国《宪法》所赋予的一项重要职权。特别是《预算法》的颁布,进一步明确了这一权责。根据《预算法》的规定和本人的工作实践,我认为,人大及其常委会审查财政预算时,应做好以下几方面的工作。(一)搞好审议前的调查研 The examination of the financial budget of the same level by all levels of people’s congresses and their standing committees is an important power conferred upon us by the “Constitution” of our country. In particular, the promulgation of the “Budget Law” has further clarified this power and responsibility. According to the provisions of the “Budget Law” and my own work practices, I think that the NPC and its standing committees should do a good job in the following aspects when examining their financial budgets. (A) do a good job before the investigation investigation