加强财政法制,深化预算管理制度的改革是我国现在财政发展和改革面临的挑战,也是现实的客观要求。在市场经济环境下,深化预算管理制度改革也是保障财政体制正常运行和财政政策落实实施的重要方法和途径。在深化财政制度改革的过程当中要注重加强财政的法制建设,从而对财政框架的建立具有重要的积极影响。 Strengthening the financial legal system and deepening the reform of the budget management system are the challenges that our country now faces in terms of financial development and reform and an objective requirement of reality. In a market economy environment, deepening the reform of the budget management system is also an important method and means of ensuring the normal operation of the financial system and the implementation of fiscal policies. In the course of deepening the reform of the financial system, we should pay attention to strengthening the legal construction of finance so as to have an important positive impact on the establishment of a fiscal framework.