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近几年来,各级财政部门紧紧围绕加强财政法制建设,促进部门依法理财这个中心,注重在执法管理、执法程序、执法责任上下功夫,努力提高财政行政执法质量,有效地促进了财政法制建设的健康发展。但是,在具体的行政执法过程中,由于多种因素的影响,财政行政执法特别是基层财政行政执法管理虚位、执法程序缺位、执法处罚错位等现象依然存在,
In recent years, the financial departments at all levels have focused on stepping up the building of the financial legal system and promoting the administration of wealth according to law, focusing on law enforcement management, law enforcement procedures and law enforcement responsibilities, and strive to improve the quality of financial administrative law enforcement and effectively promote the construction of the financial legal system The healthy development. However, in the process of specific administrative law enforcement, due to the influence of many factors, the phenomena of fiscal administrative law enforcement, especially the grass-roots administration of financial administrative law enforcement, the absence of law enforcement procedures and the dislocation of law enforcement penalties still exist,