财经管理是经济管理的重要组成部分，是保证社会主义经济持续、稳定、健康发展的必要条件。国务院总理朱镕基在九届人大三次会议上作政府工作报告中指出，要“严肃财经纪律，严格财经管理”，并对依法治税工作提出了很高的要求，因此，各单位的财务部门和财务工作者要认真贯彻 Financial and economic management is an important part of economic management and a necessary condition for ensuring the sustained, steady and healthy development of the socialist economy. Premier Zhu Rongji pointed out in his government work report at the Third Session of the Ninth NPC that it is necessary to “make strict financial and economic discipline and strict financial and economic management” and place high demands on the tax administration according to law. Therefore, the financial departments and financial Workers should conscientiously implement