改革开放以来,我国的经济建设取得了巨大的成就,财政收入也增长很快,但是财经秩序混乱的问题一直没有得到根本解决。国家采取行政措施,集中治理整顿一下,就好一些,过后又反弹,甚至比整顿以前还严重。我国经济体制改革的目标是建立社会主义市场经济体制,市场经济是法制经济。目前我国也已经制定了不少规范市场经济的法律法规,但有一些法律法规是在计划经济开始向市场经济转轨的时候制定的,还很不完善。因此要整顿和规范财经秩序,首先就应从完善法制上下功夫。本文以《会计法》、《税收征收管理法》的修订和实施为例,谈谈完善财税法制对规范财经秩序的重要作用。一、增强财税法规的科学性、合理性,可以提高贯彻执行的自觉性 Since the reform and opening up, China’s economic construction has made tremendous achievements and its fiscal revenue has also grown rapidly. However, the issue of the chaotic financial and economic order has not been fundamentally solved. The state has adopted administrative measures to rectify and deal with it centrally, that is better. Afterwards, it rebounded even worse than before rectification. The goal of China’s economic structural reform is to establish a socialist market economic system and a market economy is a legal economy. At present, China has also formulated many laws and regulations that regulate the market economy. However, some laws and regulations were formulated at a time when the planned economy began to transform from a market economy to imperfection. Therefore, if we want to rectify and standardize the financial and economic order, we must first make efforts to improve the legal system. This article takes the revision and implementation of “Accounting Law” and “Tax Collection and Management Law” as an example to discuss the important role of perfecting the fiscal and taxation legal system in regulating the financial and economic order. First, to enhance the scientific and reasonable tax rules can enhance the consciousness of implementing the plan