从政府依法理财看依法行政——兼评《预算法》修订的重要现实意义  

Judging the Administration by Law from the Perspective of Government's Financial Management in Accordance with the Law——On the Vital and Realistic Significance of the Revision of the Budget Act

作　　者：郭朝蕾[1] 

机构地区：[1]南京航空航天大学人文与社会科学学院

出　　处：《毛泽东邓小平理论研究》2015年第3期13-17,91,共5页Studies on Mao Zedong and Deng Xiaoping Theories

基　　金：中央高校基本科研业务费专项资金[NR2012011]资助的研究成果

摘　　要：依法治国是实现国家治理体系和治理能力现代化的必然要求,依法行政是建设法治国家、法治政府的核心。公共财政则是国家治理的基础和重要支柱,推进公共财政领域法治建设、深化财税体制改革,将财政收支活动纳入法制化轨道,坚持依法行政、加强依法理财,是进一步完善公共财政体制建设的基本要求。党的十八大以来,在十八届三中全会、四中全会的指引下,财税法治体系建设和财税体制改革正在有序推进,为建设一个良好的财税法治体系打下了良好的基础。The Rule of Law is an inevitable requirement for realizing modernization of national governance system and governance capability,while administration by law is the core of building a country and a government ruled by law.Public finance is the foundation and important pillar of national governance.Promoting the rule of law in public finance sector,deepening the reform of the taxation system,involving fiscal revenue and expenditure activities into the orbit of the legal system,adhering to administration by law and strengthening the financial management in accordance with the law,are basic requirements for further improving the construction of public finance system.Since the Eighteenth National Congress of the CPC,under the guidance of the third and fourth plenary sessions of the 18 th NPC,we have promoted in an orderly way the construction of legal system of finance and taxation and reform of finance and taxation system,in a hope to make a sound foundation for system.

关 键 词：依法治国 依法行政 依法理财 

分 类 号：D61[政治法律—政治学]