国务院颁布的《财政违法行为处罚处分条例》已于2005年2月1日起实施,它是社会主义市场经济体制下财政改革与发展的客观要求,必将对纠正财政违法行为,维护财政经济秩序,提高财政管理水平,推进依法行政、依法理财产生深远的影响。1.《处罚处分条例》的颁布实施,进一步健全和完善了我国财政监督立法体系,为依法行政、依 The “Regulations on the Punishment of Financial Illegal Behaviors” promulgated by the State Council came into force on February 1, 2005. It is an objective requirement for financial reform and development under the socialist market economic system. It is bound to correct the illegal acts of finance and safeguard the fiscal and economic order , Improve the level of financial management, and promote the administration according to law and wealth management according to law have a profound impact. 1. The promulgation and implementation of the “Regulations on Punishment Punishment,” further perfected and perfected the legislative system for financial supervision in our country,