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财政宏观调控作为宏观调控的一个重要方面,在我国经济发展中愈发重要。如何健全财政宏观调控的法律机制、确保财政宏观调控在法制框架下规范进行,是财政宏观调控科学有效的运行的必要保证。因此,应当完善我国的财政立宪、明确纵向和横向财政分权、实现调控程序法定、调控方式和手段法定、调控责任法定,并健全财政宏观调控法律体系。
As an important aspect of macroeconomic regulation and control, fiscal macro-control has become increasingly important in the economic development of our country. How to perfect the legal mechanism of financial macro regulation and control and ensure the macro regulation and control of finance are regulated under the framework of legal system is the necessary guarantee for the scientific and effective operation of fiscal macro regulation and control. Therefore, we should perfect our country’s fiscal constitution, clarify the vertical and horizontal fiscal decentralization, realize the statutory regulation and control of the procedures and methods of regulation, control the statutory responsibilities, and improve the financial macro-control legal system.