财政领域依法理财探析

A Probe into Managing Finances by Law in the Financial Domain

依法行政是依法治国的关键和核心,而依法理财是依法治国的重要方面。以分析依法理财的概念为切入点,寻求依法理财的准确含义,有助于明确依法理财与法治财政的关系。从理论、法律和现实的角度归纳出依法理财的基本依据,并借鉴法律关系的构成要素理论,对依法理财的构成要素从主体、客体和内容的角度进行分析,有助于运用依法理财的基本原理解决财政领域实践中存在的问题。

The administration by law is the key and core of governing a country by law, while managing finances by law is an important aspect of governing a country by law. The author, from the concept of managing finances by law seeking its accurate meaning, brings out his own view on both of them. After being clear about the basic concept, the author induces its basis from the theory, law and reality, and analyzes its constitutive elements from the main body, the object and the content. At the same time, the author simply lists the questions existed in practice, and finally proposes some suggestions to solve them.