由国家权力机关及其授权单位颁布的、具有法律约束力的财政法令以及规章制度。财政法令是贯彻落实财政政策的法律形式,具有法律效力,如预算法、税法等;财政法规的实施通常采取经济手段、行政手段和法律手段进行。财政法规是财政工作的规范,是国家 The legally binding financial laws and regulations and rules promulgated by the state authorities and their authorized agencies. Financial laws and regulations are the legal form of implementing the fiscal policy and have legal effects such as the budget law and the tax law. The implementation of financial laws and regulations usually takes the form of economic means, administrative means and legal means. Financial laws and regulations are the norm of financial work and are the state