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近几年来通过普及法律知识教育,我国财政工作开始步入法治轨道。财政机关按照国家赋予的职能,进行筹集和分配资金的活动,涉及到收、支、管的各个环节和全部过程,哪些该收或不该收以及收多收少,哪些该支或不该支以及支多支少,既体现着政府活动的范围,方向和政策,又反映出国家法律、法规是否合理和有效。因此,财政机关的行政行为种类比较繁多,涉及到国民经济各个部门的经济利益与社会公民、法人或其他组织的合法权益。据不完全统计,国家现行的有关财政方面的法律(包括法律决定),约占全国现行法律总数的
In recent years, by popularizing the legal knowledge education, China’s financial work has begun to enter the track of the rule of law. The activities of the financial authorities in mobilizing and distributing funds in accordance with the functions assigned by the state involve all aspects and processes of collection, support and management, which ones should or should not be collected and received, which ones should or should not be supported As well as supporting more and less, reflects the scope, direction and policies of government activities as well as the reasonableness and effectiveness of national laws and regulations. Therefore, there are many kinds of administrative acts of the financial authorities, involving the economic interests of all departments of the national economy and the legitimate rights and interests of social citizens, legal persons and other organizations. According to incomplete statistics, the current state financial laws (including legal decisions), accounting for the total number of existing laws in the country