In the past, the focus of the examination and supervision of government budgets of People's Congresses at all levels was the size of deficits and the balance of budget revenues and expenditures. With the release of “the Guidelines on People's Congresses Expanding the Focus of Budget Review and Oversight to Expenditure Budgets and Policies” in March 2018, improvement in this area has become increasingly important. This paper expounds the concept and relationship between the expenditure budget review and oversight and the policy review and oversight, and analyzes the necessity of expanding People's Congresses’ focus of budget review and oversight to the expenditure budgets and policies. On this basis, this paper summarizes the reform experience of the People's Congress and local people's congresses of some provinces from the perspectives of the participants, the process, the content, the methods and the cooperation between the People's Congress and the government departments in the examination and supervision, and puts forward some suggestions for advancing the reform.
