十八届三中全会,将财政的地位进行了一次空前了强化。这一点毋庸置疑。但作为一个地方综合性部门,财政也曾经被人笑称是一个“内无制度,外无制服”的部门。也正因此,建立完备的财政制度、完善严格的财政纪律,也成为了2014年的地方财政声音之一。制度建设说到财政制度建设,一般人想到的都是财政的资金制度。但在今年的采访中我们发现,许多地方财政将财政制度更多的定位为一种财政的行为模式的规范。 The Third Plenary Session of the 18th Central Committee held an unprecedented financial strengthening. There is no doubt about this. However, as a local comprehensive department, finance has also been joked as a department with no internal rules and no external rules. Therefore, the establishment of a complete financial system and improvement of strict financial discipline have also become one of the local financial voices in 2014. System construction Speaking of the construction of the financial system, most people think of the financial capital system. However, in this year’s interview, we found that many local governments have placed more emphasis on the fiscal system as a normative measure of fiscal behavior.