从政府依法理财看依法行政——兼评《预算法》修订的重要现实意义

发布时间：2018-11-10 20:54

【摘要】：依法治国是实现国家治理体系和治理能力现代化的必然要求,依法行政是建设法治国家、法治政府的核心。公共财政则是国家治理的基础和重要支柱,推进公共财政领域法治建设、深化财税体制改革,将财政收支活动纳入法制化轨道,坚持依法行政、加强依法理财,是进一步完善公共财政体制建设的基本要求。党的十八大以来,在十八届三中全会、四中全会的指引下,财税法治体系建设和财税体制改革正在有序推进,为建设一个良好的财税法治体系打下了良好的基础。
[Abstract]:Ruling the country according to law is the inevitable requirement to realize the modernization of national governance system and governance ability. Administration by law is the core of building a country ruled by law and a government ruled by law. Public finance, on the other hand, is the foundation and important pillar of national governance. It promotes the construction of the rule of law in the field of public finance, deepens the reform of the fiscal and taxation system, brings fiscal revenue and expenditure into the legal track, adheres to administration by law, and strengthens financial management in accordance with the law. It is the basic requirement that further consummates the public finance system construction. Since the 18th CPC National Congress, under the guidance of the third Plenary session and the fourth Plenary session of the 18th CPC Central Committee, the construction of the fiscal and taxation legal system and the reform of the fiscal and taxation system are advancing in an orderly manner, which has laid a good foundation for the construction of a good fiscal and tax legal system.
【作者单位】：南京航空航天大学人文与社会科学学院;
【基金】：中央高校基本科研业务费专项资金[NR2012011]资助的研究成果
【分类号】：D922.21

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