The article provides an analysis of the current legal regulation of budget powers of the National People's Congress and its Standing Committee in the field of public financial control in China. The different stages of the budget process are described, as well as the types of control carried out by the NPC and its Standing Committee: preliminary, current and subsequent. Special attention is paid to the forms of parliamentary control used in the audit of the draft central budget, amendments to the budget, approval of the final report on budget execution