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国务院发布的《关于违反财政法规处罚的暂行规定》,是制裁违反财政法律、法规、规章行为的重要法律依据。今后,对于违反财政法规行为的处理和处罚,必须按照《暂行规定》的有关条款执行。在此之前,我国现行的财政法规和密切关系到财政的某些经济法,不下四百余件。其中很多法律规范不够完善。既有行为模式(即在一定条件下,人们可以做什么事情,必须做什么事情和不准做什么事情的规定),又有法律后果(即奖惩办法)的,只有占其中的一部分。其余大多缺乏法律后果的规定。《暂行规定》补充了有关法律、法规、缺乏行为后果规定的不足,完善了财政法规。今后制裁违反财政法规行为的法律依据,可以分为以下三类。
The “Interim Provisions on Penalties for Violating Financial Regulations” promulgated by the State Council is an important legal basis for sanctions violations of financial laws, regulations and rules. In the future, the handling and punishment of violations of financial laws and regulations must be implemented in accordance with the relevant provisions of the Interim Provisions. Prior to this, there were no fewer than 400 pieces of the current fiscal laws and regulations and certain economic laws closely linked with the fiscal system. Many of these laws and regulations are not perfect. Existing behavioral patterns (ie, under certain conditions, what people can do, what must be done and not allowed to do anything), but also the legal consequences (ie rewards and punishments), only a part of them. Most of the rest lacks legal consequences. The Interim Provisions supplemented the inadequacies of the relevant laws and regulations and the lack of provisions on the consequences of the acts, and perfected the financial laws and regulations. The legal basis for sanctions against violations of financial laws and regulations in the future can be divided into the following three categories.