近年来,各级财政行政政法部门按照建立公共财政基本框架的总体要求,加强公共财政理论研究,深化改革,调整支出结构,不断提高对行政政法经费保障程度,强化支出管理,提高资金使用效益,行政政法财务管理工作在诸多方面取得了新的进展,促进了国家政权建设。当前,行政政法财务工作又面临着新的形势和任务。首先,随着公共财政的确立,理财观念发生了根本变化,要求我们必须用“公共需要”的标准来规范财政支出的范围和供给顺序,研究制定新的财政支出政策。其次,随着支出改革的推进,尤其是部门预算、国库集中收付制度、政府采购改革的深化,要求我们对行政政法财务工作的内容和方式进行调整和改革,以适应支出改革的需要。第三,支出改革的难度越来越大,特别是在涉及个人利益的改革方面,如公务用车制度改革、清理超 In recent years, in accordance with the general requirements for establishing a basic framework for public finance, the financial administrative departments at all levels have stepped up theoretical research on public finances, deepened reforms, adjusted their expenditure structures, and continuously raised funds for administrative and political guarantees, intensified expenditure management and improved the efficiency of capital utilization. The administrative management of financial affairs in the administrative, political and legal fields has made new progress in many aspects and promoted the construction of state power. At present, the financial work of administrative law and politics is facing new situations and tasks. First of all, with the establishment of public finance, fundamental changes have taken place in the concept of financial management, requiring us to regulate the scope of fiscal expenditure and the order of supply with the criteria of “public need ” and study and formulate a new fiscal expenditure policy. Second, with the reform of expenditure reform, especially the departmental budgeting, the central treasury collection and payment system and the deepening of the government procurement reform, we are required to adjust and reform the contents and ways of the finance of administrative law and finance in order to meet the needs of expenditure reform. Third, expenditure reform is more and more difficult, especially in the reform involving personal interests, such as the reform of official vehicle system,