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一、财政运行程序法制化的必要性财政运行程序是财政部门、政府机关日常理财工作遵循的方式、步骤以及采用这些方式、步骤的时限和顺序。步骤和方式构成财政运行程序的空间表现形式,时限和顺序构成财政运行程序的时间表现形式。财政运行程序就是由步骤、方式、时限、顺序为要素构成的行为过程,是空间形式和时间形式的统一。按照财政运行程
I. The Necessity of Legalization of Financial Operation Procedures Financial operation procedures are the methods and steps followed by the financial departments and government agencies in the daily financial management and the time frame and order of adopting such methods and steps. The steps and methods form the spatial manifestation, time frame and order of the financial operating procedures constitute the temporal manifestations of the financial operating procedures. The procedure of financial operation is a process of behavior composed of steps, methods, time frames and orders, which is the unity of space form and time form. Follow the financial process