财政作为政府调控经济运行的重要政策工具之一,必须建立在法制基础之上,依法治财,依法理财。因而,其运行原则、政策体系、制度目标、操作手段等必须符合法制化、规范化要求。而我国目前的财政立法滞后于财政经济发展,立法质量不高,理论法规改革缓慢,不能适应经济发展的需要,不 As one of the important policy instruments used by the government to regulate and control the economic operation, finance must be established on the basis of the legal system, manage the money according to the law and make money according to the law. Therefore, its operating principles, policy system, system objectives, operational means must comply with the requirements of legalization and standardization. However, the current fiscal legislation in our country lags behind the development of the financial economy. The quality of the legislation is not high. The reform of the laws and regulations is slow and can not meet the needs of economic development.