国务院于１９８７年６月发布的《关于违反财政法规处罚的暂行规定》实施１３年来，做为打击、处理经济违法违纪行为，维护财经纪律的严肃性的重要法规，在发挥其重要作用的同时，也显现出一些不足： 一是财经领域违法行为多样，违法金额增大，暂行规定显得滞后，量罚较轻； 二 The 13th year since the State Council promulgated the Interim Provisions on Penalties for Violation of Financial Regulations promulgated in June 1987 has played its important role as an important piece of laws and regulations on cracking down and handling economic violations and disciplines and maintaining the seriousness of financial and economic discipline. Also showed some deficiencies: First, the diversification of illegal activities in the financial field, the amount of violations increased, the Provisional Regulations lagged, the amount of punishment lighter;