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财政是国家实施宏观调控的重要手段,是引导并促进市场经济健康发展的关键因素。针对当前财政立法中存在的问题,认为应该从制定财政基本法、完善财政管理体制法、健全预算法律制度、完善税收法律制度、建立国家信用管理法律制度、完善财政法律责任制度等方面入手,进一步健全财政法律体系。
Finance is an important means for the state to carry out macroeconomic control and is a key factor in guiding and promoting the healthy development of the market economy. In view of the problems existing in the current fiscal legislation, we should start from the aspects of formulating the basic law of finance, perfecting the financial management system law, perfecting the budget legal system, perfecting the tax legal system, establishing the legal system of national credit management and perfecting the financial legal responsibility system. Financial and legal system.