公共领域治理的法治秩序必须着重体现公共权力部门自我限权、自我约束的“自我指向”原则,也必须充分体现敢于作为、严守法律制度刚性的公共治理原则。今年7月财政部发布的《法治财政建设实施方案》(以下简称《方案》)充分容纳、彰显了这一法治精神,可谓公共权力部门确定边界、自守规矩,规避越位、错位行为,“有限”与“有为”相统一的典范性文件。通读《方案》全文,不难看出其中具有 The rule of law order in the governance of the public domain must emphasize the principle of “self-orientation” of the self-limiting and self-restraining sectors of the public power. It must also fully embody the principle of public governance that dares to act as a corporate citizen and strictly observe the rigidity of the legal system. The “Plan for the Implementation of the Rule of Law Finance” (hereinafter referred to as the “Plan”) promulgated by the Ministry of Finance in July this year fully embodies the spirit of the rule of law. It can be said that the public power departments have established borders, abided by the rules, avoided offside and misplaced behaviors, Limited “and ” have "for the unity of the model file. Through reading the full text of the program, it is easy to see which of them has