当前,我国财政总的形势是好的。但也要看到国家财力严重不足,债务负担日益沉重;财政职能弱化,宏观调控能力不足,不适应建立社会主义市场经济体制和对国民经济实施宏观调控的需要。虽然造成这些问题的原因是多方面的,但财政法制建设滞后也是一个重要原因。加强财政法制建设是壮大国家财力,深化财税改革,振兴国家财政的必然要求,是强化财政职能,理顺分配关系,提高政府宏观调控能力和公共服务水平的有效工具,是硬化预算约束、规范财税管理,维护财经秩序的有力保证。同时,加强财政法制建设对于推 At present, the overall financial situation in our country is good. However, we must also see the serious shortage of state financial resources and the growing debt burden. Weak fiscal functions and insufficient macroeconomic control are not suited to the need of establishing a socialist market economic system and macro-control of the national economy. Although the causes of these problems are manifold, the lag in the construction of fiscal and legal systems is also an important reason. Strengthening the building of the financial legal system is an inevitable requirement for strengthening state finance, deepening fiscal and taxation reforms and rejuvenating the state treasury. It is an effective tool for strengthening the fiscal functions, rationalizing the distribution relations, and improving the government’s ability to regulate and control public services. It is a measure that hardens the budgetary constraints, Management, maintain a strong financial and economic order. At the same time, it is imperative to strengthen the construction of the financial legal system