论财政支出法治化

On Legality of Financial Expenditure

我国有关财政支出的法律与我国有关财政收入的法律相比,显得非常薄弱,这与财政支出法治化的发展趋势不相符合,本文首先强调财政支出法治化是人民当家作主和依法治国的必然要求,同时在维护社会稳定,巩固改革开放成果和反腐倡廉方面的重要意义。又深入分析了财政支出法治化的基本措施和主要内容,并提出了正确处理财政支出法治化应正确处理的三种关系。

Compared with the laws governing financial revenue,the relevant laws of financial expenditure are so few.From the above viewpoint,this paper illustrates the necessity of leagality of financial expenditure,basic measures and major contents as to how to make,execute and supervise the laws and regulations of financial expenditure,and above all three relations in handling the legality of financial expenditure.