近年来，随着我国法制的不断健全，财政行政执法工作明显加强，并取得了一定成效。但与严格依法行政的要求相比，与《行政复议法》颁布后财政工作所面临的新形势相比，还有一定差距。本文对此谈点浅见。（一）大力提高执法人员的政治业务素质，强化其依法行政、从严治政的法制 In recent years, with the continuous improvement of the legal system in our country, the work of financial administration and law enforcement has been obviously strengthened and some achievements have been achieved. However, compared with the requirement of strict administration according to law, there is still a certain gap compared with the new situation faced by the financial work after the promulgation of the Administrative Review Law. This article is a humble opinion. (1) Vigorously improve the political professional quality of law enforcement officers, strengthen their legal system of administering by law and strictly administering their affairs