加入世界贸易组织,必将对我国的经济发展与社会进步产生深远的历史影响,同样,也会对我国的财政体制、理财方式、收支状况等产生影响。由于WTO 本身就是一套用法律形式调节国际经济与贸易关系的规则与程序,并对其成员之间的权利与义务作出具体规定的规则体系,所以要研究 WTO 对我国财政的影响,就不能不先研究 WTO 规则对我国财政法制建设的影响,这是一项基本的工作和首要的任务。一、WTO 规则的特点 The accession to the World Trade Organization will surely have a far-reaching historical impact on China’s economic development and social progress. In the same vein, it will also have an impact on China’s financial system, the mode of financial management, the state of revenue and expenditure. Since WTO itself is a set of rules and procedures regulating the rules and procedures of international economic and trade relations in the legal form and stipulating the rights and obligations of its members in a concrete way, it is impossible to study the impact of WTO on China’s finance. Studying the impact of the WTO rules on the construction of China’s financial legal system is a basic task and a primary task. First, the characteristics of WTO rules