| 现阶段财政法律制度体系构建若干思考 |
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| 引用本文： | 闫鲁宁.现阶段财政法律制度体系构建若干思考[J].山东财政学院学报,2011(6):53-57. |
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| 作者姓名： | 闫鲁宁 |
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| 作者单位： | 山东省财政厅法规税政处,山东济南,250002 |
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| 摘 要： | 财政法律制度体系是指调整财政活动中所发生社会关系的各种法律制度的总称，它既是开展财政工作的根本基础，也是实施财政管理的重要保障。立足财政法制工作实际，分析财政法律制度体系的现状及存在的问题，积极完善相关财政法律制度，对于推动财政改革管理，支持经济社会发展，具有重要的意义。
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| 关 键 词： | 财政 法律 制度 |
A Discussion on the Current Financial Legal System Construction |
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| YAN Lu-ning.A Discussion on the Current Financial Legal System Construction[J].Journal of Shandong Finance Institute,2011(6):53-57. |
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| Authors: | YAN Lu-ning |
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| Institution: | YAN Lu-ning (Regulations and Tax Policies Office, Financial Department of Shandong Province, Jinan 250002, China) |
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| Abstract: | The financial legal system refers to the regulation of financial activities that take place in the social relations concerning various legal system concepts, which is the basis to carry out financial work and an important guarantee of the implementation of financial management. This article mainly analyzes the financial legal system and the status of the existing problems, and proposes some suggestions. |
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| Keywords: | finance law system |
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