党的十八届四中全会把依法治国提升到前所未有的高度,这对人民银行依法履职尤其是基层人民银行行政执法工作提出了更高的标准和要求。然而,金融立法滞后、制度间衔接不畅、法律制度操作性不强等问题仍是困扰基层人民银行执法检查工作且亟需解决的突出问题。20世纪初,奥地利社会法学家埃利希1提出“活法”概念,即认为 The Fourth Plenary Session of the 18th CPC Central Committee elevated the rule of law in accordance with the law to an unprecedented height, which sets higher standards and requirements for the PBOC to perform its duties in accordance with the law, especially the administrative enforcement of grassroots people’s bank. However, the problems such as the delay of financial legislation, the poor connection between systems and the poor operability of the legal system are still outstanding issues that are troubling the law enforcement inspection work of the grassroots people’s banks and are in urgent need of solution. At the beginning of the 20th century, the Austrian social jurist Ehrlich proposed the concept of “living law”