近日,全国部分地方财政部门依法行政依法理财示范点建设会议召开,标志着财政部门依法行政依法理财步入新阶段,对提升财政管理法治化水平具有重要意义。法治财政建设的实际过程较为复杂,一个国家制度创新能力、权力结构的配置、政府边界、法治信仰、国民素质等因素都对其发挥着作用,也时常成 Recently, some local financial departments in accordance with the law in accordance with the law of financial demonstration site construction meeting held, marking the financial sector according to law financial management according to law into a new stage, to enhance the level of the legalization of financial management is of great significance. The actual process of the rule of law and fiscal construction is complicated. The factors such as the institutional innovation capability of a country, the disposition of the power structure, the boundaries of the government, the belief in the rule of law, and the quality of the people all play a role in it.