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20年的实践表明,财政改革与财政法制建设是相辅相成、互相促进的。 财政改革对财政法制建设的促进作用主要体现在四个方面: 一是财政改革促进财政法规破旧立新。据不完全统计,经过1983年、1987年、1989年、1991年和1997年5次清理,仅中央一级就明令废止了过时的、失效的、不适应改革开放要求的旧财政法规共计3322件。在这同时,根据改革开放的需要,先后制定了2800多件新的法规。其中,财政法律和法律性文件12件,财政行政法规和法规性文件190多件,财政规章和规章性文件2600多件,从而大大改变了改革前财政法规残缺不全甚至无法可依的状况,初步做到财政行为基本有法可依和财政法规的“更新
The 20 years of practice show that the fiscal reform and the construction of the financial legal system are complementary and mutually reinforcing. The function of fiscal reform in promoting the construction of the financial legal system is mainly reflected in four aspects: First, fiscal reform promotes the renovation of financial laws and regulations. According to incomplete statistics, after only three levels of clean-up in 1983, 1987, 1989, 1991 and 1997, the central government ordered the abolition of the obsolete and invalid old fiscal regulations that did not meet the requirements of the reform and opening up. . At the same time, according to the needs of reform and opening up, it has enacted more than 2,800 new laws and regulations. Among them, there are 12 pieces of financial laws and legal documents, over 190 pieces of financial administrative regulations and regulatory documents, over 2600 pieces of financial regulations and regulatory documents, which have greatly changed the situation of incomplete or even unmanageable financial laws before the reform, To achieve the basic financial laws and regulations and financial laws and regulations "update