1995年是“八五”计划的最后一年,也是我国加快建立和完善社会主义市场经济体制,保持国民经济持续、快速、健康发展的重要一年。根据八届全国人大三次会议精神和今年财政工作的指导思想,1995年财政法制工作的重点是,围绕财政改革和财政发展这个中心,进一步加强财政立法,继续开展财政法规执行情况的 1995 is the last year of the “1985” plan and an important year for our country to speed up the establishment and improvement of the socialist market economic system and maintain the sustained, rapid and healthy development of the national economy. According to the spirit of the Third Plenary Session of the Eighth NPC and the guiding ideology of this year’s financial work, the focus of the work of the financial legal system in 1995 is to further strengthen financial legislation and continue the implementation of financial laws and regulations around the fiscal reform and the fiscal development