市场经济就是法制经济,要求一切经济活动都必须纳入法制化轨道,依法办事。财政法制建设在社会主义市场经济发展过程中起着重要的作用,也是财政部门依法行政实现财政职能的依据和保障。党的十一届三中全会以来,我国的财政法制建设随着改革开放和市场经济的发展,得到了逐步地健全和完善。财税法律、法规体系的框架已初步建立起来,并有效地促进了财政职能的发挥。但是,由于受传统的计划经济观念的影响,对如何加强依法理财、依法治财、依法行政,在思想上还没有引起足够的重视,在社会上还没有形成一个良好的财政法制工作环境;有些执法人员执法 Market economy is the legal economy, requiring all economic activities must be incorporated into the legal track, in accordance with the law. The construction of the financial and legal system plays an important role in the development of the socialist market economy and is also the basis and guarantee for the financial departments to fulfill their financial functions in accordance with the law. Since the Third Plenary Session of the 11th CPC Central Committee, China’s fiscal and legal system has been gradually improved and perfected with the development of the reform and opening up and the market economy. The framework of fiscal and tax laws and regulations has been initially established and the financial functions have been effectively promoted. However, due to the influence of the traditional concept of planned economy, there has not been enough thought on how to strengthen wealth management according to law, rule by law and administration by law, and there has not yet been a good working environment for the financial and legal system in the society. Some Law enforcement officers law enforcement