世纪之交,我国改革进入攻坚阶段,发展到了关键时期;财政体制改革顺利推进;人民群众的法律意识和法制观念不断增强,全社会对依法理财的要求越来越高。如何贯彻依法治国基本方略,全面推进依法理财,从严治财,建设廉洁、勤政、务实、高效的财政,显得尤为重要和迫切。市场经济是法治经济依法行政要求依法理财依法理财就是以法治为基础,以法律为框架,实现财政资金分配的规范化、制度化和法制化,做到公平、公正、公开,杜绝随意性和人为因素。在政府取得收入和拨付支出的过程中,财政活动牵涉到整个社会成员利益格局的调整。这便意味着,财政活动必须建设在法治的基础之上。这是因为:第一,如果没有国家制定或者认可、依靠国家强制力保证执行的法律制度,谁肯自愿把自己生产出来的产品,把自己赚来的钱,无偿地交给国家呢?第二,如果没有法定成本费用标准,没有法定税前扣除项目,也不可能公平合理地取得财政收入。第三,财政收入总是有限的,而各方面的需要是无限的。所以,如果没有法定的开支项目和开支标准,财政支出也 At the turn of the century, the reform of our country has entered a crucial stage and it has reached a crucial stage. The reform of the financial system has been progressing smoothly. The people’s awareness of the law and the concept of the legal system have been constantly enhanced and the society has become increasingly demanding financial management according to law. It is particularly important and urgent to implement the basic strategy of governing the country according to law, comprehensively promote wealth management according to law, strictly control money and build a clean, diligent, pragmatic and efficient finance. Market economy is the rule of law Economic law requires that money should be financed by law According to law money management is based on the rule of law and the law as a framework for the standardization, institutionalization and legalization of the allocation of financial resources so as to be fair, equitable, open and free from arbitrariness and human factors . In the process of obtaining income and disbursing expenditures by the government, the fiscal activities involve the adjustment of the interests of members of the society as a whole. This means that fiscal activities must be built on the rule of law. This is because: First, without the formulation or approval of the state, relying on the legal system promulgated by the state for compulsory enforcement, who voluntarily hand over the products they have produced and the money they have earned to the state for free? Second If there is no statutory cost standard, there is no statutory tax deduction items, it is impossible to obtain fair and reasonable financial revenue. Third, the revenue is always limited, and the needs of all parties are unlimited. Therefore, if there is no statutory expenditure items and expenditure standards, the financial expenditure is also