一、加强财政法制建设是形势发展的需要近几年来,中央反复强调指出搞四个现代化要有两手,“一手抓建设,一手抓法制”。党的十三届四中全会再次强调“必须大力加强民主和法制建设”。财政法制是社会主义法制的重要组成部分,加强财政法制建设是当前健全和完善社会主义法制的一个 I. Strengthening the Construction of the Financial Legal System Needs the Development of the Situation In recent years, the Central Committee has repeatedly emphasized that it is necessary to have both hands in hand in building the four modernizations, “work with one hand and grasp the rule of law with the other.” The Fourth Plenary Session of the 13th Central Committee of the Party stressed once again “the need to vigorously step up democracy and the legal system.” The financial and legal system is an important part of the socialist legal system. Strengthening the building of the financial legal system is one of the current perfecting and perfecting the socialist legal system