论文部分内容阅读
近年来,为全面推进依法行政、依法理财,各级财政部门围绕建立公共财政体制,不断加强财政法律制度建设,加强财政资金管理,规范财政执法,不断提高广大财政干部依法行政、依法理财的能力和水平,财政法制建设的各个方面都取得了很大成绩。但是,目前财政法制建设还不能完全适应完善社会主义市场经济体制和建设公共财政体制的要求。如财政立法不完善,有些财政活动无法可依,或者有法难依、违法难究;有些财政执法行为不规范,有法不依、违法不究、
In recent years, in order to comprehensively promote administration according to law and wealth management according to law, the financial departments at all levels focus on the establishment of a public financial system, continuously strengthen the construction of the financial legal system, strengthen the management of financial funds, standardize the financial law enforcement and continuously improve the ability of the vast numbers of financial cadres to administer their affairs according to law and to manage wealth according to law And level, all aspects of the financial and legal system have made great achievements. However, at present, the construction of the financial legal system can not completely meet the requirements of perfecting the socialist market economic system and building a public financial system. If the financial legislation is not perfect, some fiscal activities can not be followed, or there are laws and regulations that are hard to follow and unlawful; some laws and regulations are not standardized,