一、财政法制建设的缺陷与不足财政法制具有两重含义。从法律制度角度出发,财政法制指国家的财政法律和制度的总称。就财政法的运行机制而言,财政法制则包括财政立法、财政执法、财政守法和财政监督。财政法制要求有关部门、单位和个人都必须严格遵守财政法律制度,依法办事、严格守法。近些年来,我国财政法制建设已经取得了一定的成绩,比如《预算法》、《政府采购法》等法律的出台。但是,与我国依法治国、建设社会主义法治国家的方略所确定的要求相比,还有一定的距离。反映在财政法的效力等级上,一些重要的法律尚未出台,比如《财政基本 First, the deficiencies and deficiencies in the construction of the financial legal system Financial and legal system has two meanings. From the legal system point of view, the financial legal system refers to the country’s financial laws and systems in general. In terms of the operating mechanism of the fiscal law, the fiscal and legal system includes financial legislation, financial enforcement, financial compliance and financial supervision. Financial laws and regulations require relevant departments, units and individuals must strictly abide by the financial laws and regulations, act in accordance with the law and strictly abide by the law. In recent years, certain achievements have been made in the construction of China’s financial and legal system, such as the promulgation of the “Budget Law” and “Government Procurement Law.” However, there is still a certain distance from the requirements stipulated in the strategy of ruling the country by law and building a socialist country under the rule of law. Reflected in the level of effectiveness of fiscal law, some important laws have not yet been introduced, such as "basic financial