从分析当前财政危机困局入手,深入探讨形成财政危机困局的法律原因,由此得出化解与防范财政危机困局的措施和对策,主张贯彻财政民主原则、构建公共财政基本框架及深化分税制改革和完善财税法制。 From the analysis of the current financial crisis dilemma, we should discuss in depth the legal reasons for the formation of the financial crisis dilemma, and come to the measures and countermeasures to resolve and prevent the financial crisis. We advocate the implementation of the principle of finance and democracy, construct the basic framework of public finance and deepen the tax distribution system Reform and improve the tax system.