财政行政执法,是指财政机关在行使国家财政管理职权过程中,依照行政执法程序将法的一般规范适用于特定相对人或者事件的活动。其外在表现形式就是财政机关作出的具体行政行为,如审批、发证、登记、处罚、处理、收费等。近年来,财政行政执法工作有很大加强,取得了一定的成绩。但与贯彻依法治国方略、严格依法行政的要求相比,与《行政复议法》颁布后财政行政执法工作面临的新形势相比,还有一定的差距。因此,各级财政部门应正视财政行政执法工作中存在的问题,采取切实有效的措施,进一步加强和改进财政行政执法工作,努力做到依法行政、依法 Financial administrative law enforcement refers to the activities of the financial authorities in applying the general norms of the law to certain relatives or incidents in the course of exercising their state financial management powers in accordance with the administrative law enforcement procedures. Its external manifestations are the specific administrative acts made by the financial authorities, such as examination and approval, certification, registration, punishment, handling, fees and so on. In recent years, the work of financial administration and law enforcement has greatly strengthened and some achievements have been made. However, there are still some disparities compared with the new situation that the administrative law enforcement of finance face after the promulgation of “Administrative Reconsideration Law” compared with the requirement of carrying out the strategy of governing the country according to law and strictly according to law. Therefore, the financial departments at all levels should face up to the problems existing in the work of financial administration and law enforcement, take practical and effective measures to further strengthen and improve the financial administration and law enforcement, and strive to be legally administrated according to law