财政管理工作是国家行政管理工作的重要组成部分。在财政管理工作中推进依法行政不仅有利于规范全国各级财政管理工作,而且有利于推进其他部门做好依法行政工作,推动国家依法治国基本方略的实施。十一届三中全会以后,我国财政立法取得了很大成绩,财政工作也逐步走上了依法管理的轨道。党的十四大提出建立社会主义市场经济体制的目标后,财政立法的步伐进一步加快。目前,我国已经初步建立起了适应社会主义市场经济要求的财政法律体系框架,这对财政部门依法理财产生了积极影响。 Financial management is an important part of state administration. To promote administration according to law in fiscal management is not only conducive to standardizing the financial management work at all levels in the country, but also conducive to promoting other departments to do well the administration according to law and promoting the implementation of the basic state strategy of governing the country according to law. Since the Third Plenary Session of the 11th Central Committee of the Communist Party of China, great achievements have been made in our fiscal legislation and our financial work has gradually taken the track of legally administrating. After the 14th CPC National Congress proposed the goal of establishing a socialist market economic system, the pace of fiscal legislation will be further accelerated. At present, our country has initially established a framework of a fiscal legal system that meets the requirements of a socialist market economy. This has had a positive impact on the fiscal management of the financial sector according to law.