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财政法制作为国家筹集资金、调节经济、加强宏观管理的工具,是整个社会主义法制的一个重要组成部分。党的十一届三中全会以来,财政法制工作日益得到了重视和加强。首先,围绕改革、开放和社会主义建设,国家先后发布了一大批财政法规,调整了各方面的利益关系,促进了生产的持续发展和人民生活水平的提高。其次,对建国以来已经发布的财政法规进行了全面清理,并按法定程序,废止了一些不适应的法规。为贯彻执行现行法规提供了良好条件。此外,从宏观出发,审核协调了许多经济法规草案中涉及财政问题的各项条款,避免了行政法规之间相互抵触的现象,维护了财政法规的统一性和严肃性。但是,目前的财政法制工作还跟不上形势发展的需要,在财政立法和执法方面还存在一些问题,主要表现在。
As a tool for the state to raise funds, regulate the economy and strengthen macroeconomic management, the financial and legal system is an important part of the entire socialist legal system. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, the work of the financial legal system has been given more attention and strengthened. First of all, around the course of reform, opening up and the building of socialism, the state has successively promulgated a large number of financial laws and regulations, adjusted the relations of interest in various aspects, and promoted the sustained development of production and the improvement of people’s living standards. Secondly, the financial laws and regulations that have been released since the founding of the People’s Republic of China were completely cleared up and statutory procedures were followed up to repeal some laws and regulations that were not suitable for them. Provided good conditions for the implementation of the existing laws and regulations. In addition, from a macro perspective, the review and coordination of many of the provisions of the draft economic regulations related to financial issues, to avoid the conflict between the laws and regulations, maintaining the unity and seriousness of the financial laws and regulations. However, the current work of the financial legal system still can not keep up with the needs of the development of the situation. There are still some problems in the financial legislation and law enforcement, mainly manifested in that.