上海立信会计学院财税系副教授崔文秀在《建设税收文化促进和谐社会》的来稿中指出:现代法治的核心,是对政府权力的限制和对公民自由的保障,使公民权利免于政府权力的非法侵害并要求政府权力在必要时为自由提供有效的救济。这是法治的最高原则和根本目的。和谐社会首先是法治社 Cui Wenxiu, an associate professor of finance and taxation at Shanghai Lixin College of Accounting, pointed out in his contribution to “Building a Tax Culture to Promote a Harmonious Society” that the core of the modern rule of law is the restriction of government power and protection of civil liberties and the exemption of civil rights from government power Infringe upon and demand that government authority provide effective relief to freedom when necessary. This is the supreme principle and the fundamental purpose of the rule of law. The harmonious society is first of all the rule of law