This book studies the problems of budgetary supervision system of China's provincial People's Congress, and analyzes their causes and provides the solutions.

The author explores the topic from the perspective of the provincial People's Congress, which is at the intermediate level in the Chinese political hierarchy, as the corresponding level of provincial government possesses local legislature power. With further normalization of the central government management, local governance will be critical to political development in the futures. Improvement of the budgetary supervision system of the provincial People's Congress will promote legal construction of the local government, which will necessarily affect the game of standardization of the powers of the government and civil rights.

The book also analyzes the power of amendment of draft budget and legal construction of the disclosure of budget information, especially investigating the provincial power structure during the process of budgetary supervision and uncovering the problems and difficulties in the budgetary supervision system in China.