立法是执法的前提 ,立法是执法的依据。而现阶段财政立法存在着某些缺憾 ,主要表现在以下五个方面 :一、从立法内容看 ,一些财政法律规定缺乏强制性和全面性。许多法条原则规定多 ,具体规定少 ;倾向性规定多 ,制裁性规定少。这样易使执法手段软化 ,损害法律的尊严。如许多财政? Legislation is the premise of law enforcement, and legislation is the basis of law enforcement. At present, there are some shortcomings in the financial legislation, mainly in the following five aspects: First, from the perspective of the legislation, some financial laws and regulations lack the mandatory and comprehensive nature. Many provisions of the law more rules, less specific provisions; more pro-sexual regulations, less sanctions regulations. This will easily soften the law enforcement and undermine the dignity of the law. Like many finances?