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根据党的十五大和九届全国人大一次会议精神,今后一段时期的财政法制工作,要以邓小平理论为指导,按照社会主义市场经济发展的客观要求,建立比较完善的社会主义财政法律体系,把财政工作纳入有法可依、有法必依、执法必严、违法必究的法制化轨道;加强财政法制监督,建立健全依法行使权力的制约机制;深入开展财政法制宣传教育活动,增强全社会的财政法律意识和法制观念,为建立社会主义市场经济体制和振兴国家财政创造良好的法制环境。据此,当前要着重抓好以下几项工作:
According to the spirit of the 15th National Congress of the CPC and the First Session of the Ninth National People’s Congress, in the next period of fiscal and legal system work, we should establish a comparatively perfect socialist legal and fiscal system under the guidance of Deng Xiaoping Theory and in accordance with the objective requirements of the socialist market economy, The fiscal work should be incorporated into the legal track that there is law to be followed, law must be followed, law enforcement must be rigorous, and laws must be law-abided; supervision over the financial and legal system should be strengthened and a restrictive mechanism for exercising power according to law should be established and strengthened; publicity and education in fiscal laws should be strengthened and strengthened Social and legal awareness of the legal system and legal concepts for the establishment of a socialist market economic system and the revitalization of state finance to create a good legal environment. Accordingly, we should focus on the following tasks at present: