财政法制是社会主义法制的重要组成部分。改革开放以来,经过多方面的努力,我国的财政法制建设取得了突破性的进展,使财政工作逐步走上了依法管理的轨道。但是也应该看到,在我国的财政法制建设中,法不健全、不完备的现象依然存在。因此,加快财政立法工作,是摆在我们面前的一项紧迫任务。一、抓紧制定宏观调控方面的法律法规建立社会主义市场经济,就是要让市场在资源配置中起基础性作用,使各项经济活动遵循价值规律的要求,适应供求关系的变化,并通过竞争机制给企业以压力和动力,促进提高经济效益。同时也要看到,市场并不是万能的,市场也有自身的弱点和消极方面,它不能准确的反映社会要求的长远变化趋势,不能自动地实现当前利益与长远利益以及局部利益与整体利益的合理结合,在某种程度上容易产生自发性和盲目 The financial legal system is an important part of the socialist legal system. Since the reform and opening up, through various efforts, a breakthrough has been made in the construction of China’s financial and legal system, which has gradually taken the financial work onto the track of law-based management. However, we should also see that in our fiscal and legal system construction, the law is still not perfect and incomplete. Therefore, accelerating the work of fiscal legislation is an urgent task for us. First, pay close attention to formulating laws and regulations on macroeconomic regulation and control To establish a socialist market economy, we must let the market play a fundamental role in the allocation of resources so that all economic activities follow the requirements of the law of value, adapt to the changes in supply and demand, Give enterprises pressure and motivation to promote economic efficiency. At the same time, we should also realize that the market is not a panacea. The market also has its own weaknesses and negative aspects. It can not accurately reflect the long-term trend of social demand, and can not automatically achieve the current interests, the long-term interests, the partial benefits and the overall interests. Combination, to some extent prone to spontaneous and blind