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在现阶段,建立、健全法制,特别是财政监督法规,并认真遵照执行是有效防范和化解财政风险的重要治本之策。 一、财政监督立法的必要性 近几年来,我国在财政立法上做了大量的工作,并相继制定或修订了《预算法》、《会计法》、《税收征管法》等财政法律、法规,初步形成了与社会主义市场经济相适应的财政法律体系框架。应该说现有的财政法律、法规相当一部分已包含着财政监督检查的内容和手段,财政监督执法已有了一定的条件。但由于没有将财政监督提到足够的立法高度,所以总体来说,现有的财政法律、法规中有关财政监督内容和手段还不够完善。归纳起来,主要体现在两个方面:一是财政监督的法律规范不完整,连贯性不强。现有的财政立法中虽然
At this stage, establishing and improving the legal system, especially the financial supervision laws and regulations, and earnestly following the implementation is an important and fundamental solution to effectively prevent and resolve financial risks. I. Necessity of Financial Supervision Legislation In recent years, our country has done a great deal of work in financial legislation and successively formulated or revised financial laws and regulations such as “Budget Law”, “Accounting Law” and “Tax Administration Law” Initially formed with the socialist market economy to adapt to the framework of the financial legal system. It should be said that the existing financial laws and regulations contain a considerable part of the contents and means of financial supervision and inspection, financial supervision and law enforcement have reached certain conditions. However, due to the fact that the financial supervision is not mentioned enough legislative height, on the whole, the contents and measures of financial supervision in the existing financial laws and regulations are not yet perfect. To sum up, mainly reflected in two aspects: First, the legal norms of financial supervision is not complete, consistency is not strong. Although the existing financial legislation