依法理财具有重要的理论和现实意义。改革开放以来,我国初步建立了财税法律法规制度框架,财税执法与监督有了改善,但是,财税立法缺乏总体规划与明确分工、程序多、效率低,财税法律法规体系不完善,法律层次低、效力差,存在部门保护主义,与其他法律法规之间不协调、不一致,一些人依法理财观念淡薄,以权代法,主观随意,有法不依,执法不严,违法不究,所有这些问题,需引起全社会的高度重视。 Law-based financial management has important theoretical and practical significance. Since the reform and opening up, China has preliminarily established a system of fiscal and tax laws and regulations, and fiscal and tax law enforcement and supervision have been improved. However, the fiscal and taxation legislation lacks a general plan and a clear division of labor with many procedures, low efficiency, inadequate legal and tax laws and regulations, low legal level, Ineffectiveness, departmental protectionism, incompatibility and disagreement with other laws and regulations. Some people are weak in their concept of financial management according to law, with the law on behalf of the power, subjective arbitrariness, lawlessness, lax enforcement of law and illegality. All these problems, It needs to attract the attention of the whole society.