改革开放三十年来,各级财政部门坚持以邓小平理论、“三个代表”重要思想为指导,深入贯彻科学发展观,全面贯彻依法治国基本方略,积极推进依法行政依法理财,财政法律制度体系初步建立,财政执法和执法监督逐渐规范,法制宣传教育有声有色。回顾过去,财政法制建设取得了长足的进展;展望未来,我们再接再厉,向着法治财政的目标阔步迈进。一、奠定基础(1978-1991)党的十一届三中全会,将全党工作重点转移到经济建设上,开创了建设中国特色社会主义的新纪元。由此,社会主义法制建设也日益提升到治国方略的重要位置上。1978年12月,邓小平同志在《解放思想,实事求是,团结一致向前看》中指出:“为了保障人民民主,必须加强法制。必须使民主制度化、法律化,使这种制度和法律 Over the past 30 years of reform and opening up, the financial departments at all levels adhere to the guidance of Deng Xiaoping Theory and the important thought of Three Represents, thoroughly implement the scientific concept of development, comprehensively implement the basic strategy of governing the country according to law and actively promote the administration according to law of the law-based financial management and the financial legal system The initial establishment of the system, financial law enforcement and law enforcement supervision gradually standardized, legal publicity and education vivid. Looking back on the past, tremendous progress has been made in building the financial and legal system. Looking ahead, we will make persistent efforts toward striving for the goal of rule of law and finance. I. Laying the Foundation (1978-1991) The Third Plenary Session of the Eleventh Central Committee of the Party shifted the focus of the entire party’s work to economic construction and opened up a new era of building socialism with Chinese characteristics. As a result, the building of a socialist legal system has also been increasingly promoted to an important position in the strategy of running the country. In December 1978, Comrade Deng Xiaoping pointed out in his article ”Emancipating the Mind, Seeking Truth from Facts and Looking Forward Together in Solidarity“: ”In order to guarantee people’s democracy, we must strengthen the legal system. We must institutionalize and legalize democracies so that such systems and laws