市场经济发达国家公共财政框架的一个突出特点就是它的法制基础十分完善。尽管各个国家的政治、社会、经济、文化、历史等方面存在着差异,但其共同点是整个公共财政管理框架建立在坚实的法律基础之上,政府财政收支活动的每一个环节都做到了有法可依。了解美国、英国和日本等典型国家财政法制建设的经验,对于研究构筑我国公共财政法律体系框架的思路,无疑是十分有益的。 One of the salient features of the public financial framework in a developed market economy is that its legal basis is perfect. Although there are differences in the political, social, economic, cultural, historical and other aspects of each country, the common ground is that the entire framework of public financial administration is based on a solid legal foundation, and every step of the government’s fiscal revenue and expenditure is accomplished There are laws to follow. Understanding the experience of the typical countries in the United States, Britain and Japan in building their fiscal and legal systems is undoubtedly of great help in studying the framework for constructing a framework for the legal system of public finance in our country.