论文部分内容阅读
第十一章 财政法律制度 1.什么是财政及财政法? 财政是指国家为实现其职能的需要,凭借政权力量,直接参与社会产品和国民收入的分配和再分配的活动。财政是一个历史范畴,它伴随着国家的产生而出现,是国家的重要职能。 财政法是确认和调整国家参与社会产品和国民收入的分配和再分配的财政活动中形成的社会关系,即财政关系的法律规范的总称。 由于财政关系的范围很广泛,所以,财政法的体系很庞大。从现行的法律法规及今后财政法的完善和发展来看,财政法应由下述内容构成:基本
Chapter Eleven Financial Legal System 1. What is Financial and Financial Law? Financial refers to the state’s activity of directly participating in the distribution and redistribution of social products and national income by virtue of political power in order to fulfill its functions. Finance is a historical category, which appears with the emergence of the state and is an important function of the country. Financial law is to confirm and adjust the social participation of the state in the social activities of the distribution and redistribution of social products and national income, that is, the general legal norms of financial relations. Due to the wide range of financial relations, the system of fiscal law is very large. Judging from the current laws and regulations and the perfection and development of future fiscal laws, the fiscal law should consist of the following elements: Basic