我国财政过程控制法制化探析

Analysis on the legalization of controlling process of Chinese finance

财政事项关涉国家权力和国民权利的基本关系,完整的财政法制包括财政收入、财政支出、财政管理和财政监督在内的整个财政过程控制,其内容是否完善直接决定了一国的政治状况和国民的生存状态。目前,我国财政过程控制法制缺陷尚多,若对其进一步完善需要制定《税收基本法》、《国债法》、《财政转移支付法》、《财政收支划分法》、《阳光政府法》等。

Financial matters concern with the basic relationship between the state power and national rights.An integrated financial legal system includes the entire financial process control constituting of revenue,expenditure,financial management and financial supervision.Whether the contents of financial legal system are perfect or not will determine a country＇s political situation and national survival state.At present,there are more defects in China＇s legal system of financial process control,so we should formulate relevant laws,such as Basic Taxation Law,Debt Law,Financial Transfer and Payment Law,Division Law Of Financial Revenue and Expenditure,and Sunny Government Law in order to make it more perfect.