Category: Oversight Reports

NPC’s Budgetary Oversight Body Issues First Report on Review of Budgets and Fiscal Policy Measures

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Photo by diy13 (stock.adobe.com)

On December 22, 2025, China’s national legislature, the NPC Standing Committee (NPCSC), heard the first-ever report on the “recording and review of fiscal and budgetary matters” [财政预算事项备案审查] from its Budgetary Affairs Commission (BAC) [预算工作委员会], a ministerial-level professional body that supports legislative oversight over public finances, including budgets, state-owned assets, and government debt.

Regular readers may be more familiar with “recording and review” (R&R) [备案审查] as the NPCSC’s mechanism for overseeing the legislative rules issued by major central and local state institutions—or the “legislative R&R” process. But the legislature also receives numerous other filings, many of which concern budgetary matters and tax policy. Under the Budget Law [预算法], the State Council must annually file consolidated local budgets and final accounts with the NPCSC and submit specific rules governing the central government’s transfer payments to localities (see arts. 23, 29). Other statutory authorities impose filing obligations as well. For example, while all tax statutes authorize the State Council to adopt tax incentives, they also require it to file those incentives with the NPCSC.

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Recording & Review: An Introduction to Constitutional Review with Chinese Characteristics

Editor’s Note (Sept. 2, 2020): This post is outdated and has been superseded by a more recent introduction to “recording and review,” which discusses the latest governing rules.

On October 18, 2017, halfway through his mind-numbing three-hour report to the Communist Party’s 19th National Congress, President Xi Jinping called for “advancing the work of constitutional review” [推进合宪性审查工作]. We then noted, and Chinese media later confirmed, that it was the first time such expression appeared in Party documents. While the expression might be novel, the concept of constitutional review is not—it has been an inherent part of “recording and review” (“R&R”) [备案审查] since at least 1982. For purposes of our discussion,1 R&R is a process whereby various governmental entities with lawmaking powers record the legislation they enact with the NPC Standing Committee (NPCSC), and the NPCSC then, through several established mechanisms, review such legislation for potential violations of the Constitution and national laws and take appropriate actions. The primary goal is to ensure uniformity in the hierarchical legal system.

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Supreme People’s Court Reports to NPCSC on the Operation of IP Courts

In August 2014, the NPC Standing Committee (NPCSC) passed a decision establishing three intellectual property courts (IP courts) in Beijing, Shanghai, and Guangzhou—a reform set forth in the 2013 Third Plenum Decision. On the basis of that decision, the Supreme People’s Court (SPC) further delineated the jurisdiction of the three IP courts in October 2014. (The SPC’s provisions are not available in English, but the China IPR blog has analyzed them in detail in this blog post, which links to a helpful chart outlining the IP courts’ jurisdiction.) The three courts started accepting cases at the end of 2014.

Pursuant to the NPCSC’s decision, the SPC reported to the NPCSC on the first three years of operation of the three IP courts in late August. The purpose of this blog post is to highlight some statistics and developments mentioned in the report and also to flag it for other commentators to conduct further parsing.

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Reviewing the Supreme People’s Court Report on the People’s Assessor System Reform: Pt. 2

This post continues Part 1 with a summary of the second half of the Supreme People’s Court’s (SPC’s) midterm report on pilot reform of the people’s assessor system—authorized by the NPC Standing Committee in April 2015. This part of the SPC’s report concerns the problems the Court identified with the pilot projects as well as its suggestions for further advancing the reform. In the days since we published Part 1, we have learned that the NPCSC is poised to renew the pilot projects (at least for another year, we think). One therefore could expect the SPC to focus on the difficulties discussed below in the next phase of the reform.

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Reviewing the Supreme People’s Court Report on the People’s Assessor System Reform: Pt. 1

In April 2015, the NPC Standing Committee (NPCSC) passed a decision authorizing the Supreme People’s Court (SPC) to conduct pilot programs to reform the people’s assessor system in 50 courts—at both basic and intermediate level—in ten listed provinces. The pilots formally began on April 28, 2015 to run for a period of two years, in accordance with the NPCSC’s authorization. In June 2016, months before we started this Blog, the SPC submitted to the NPCSC a midterm report on the status of the pilot programs, as required by the authorization. As the authorization is set to expire later this month, we think it fitting at this moment to review what the SPC has written about the reform efforts in its 2016 report.

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2017 NPC Session: Legislation, Reports, Resolutions & More (UPDATED)

This post serves as a portal to all the documents relating to the recently concluded plenary session of the National People’s Congress (NPC).

Currently, only Chinese documents are available. English versions of some of the documents should be available in a few days; this post will then be updated accordingly.

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One Year on: Reform Pilots on Procuratorates Initiating Public Interest Litigation

Last week, the 24th Session of the Standing Committee of the 12th National People’s Congress heard the Supreme People’s Procuratorate’s interim report on the reform pilots on people’s procuratorates initiating public interest litigation. The pilots were authorized by the NPCSC a little over a year ago in July 2015 for a period of two years. The following is an overview of the pilots, followed by a summary of the interim report.

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