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所谓财政法律体系,是指由调整国家在财政活动中所发生的社会关系的各种法律制度所形成的有机联系的统一整体,即由涵盖财政收入、支出、管理和监督各个方面法律制度构成的法律制度体系。财政法律体系是中国特色社会主义法律体系的重要组成部分,是国家进行财政管理、实施宏观调控的重要法律制度保障。建立健全财政法律体系,充分发挥财政法
The so-called fiscal and legal system refers to the unified whole formed by the various legal systems that regulate the social relations that occur in the fiscal activities of the state, that is, the legal system covering all aspects of fiscal revenue, expenditure, management and supervision Legal system. The financial and legal system is an important part of the legal system of socialism with Chinese characteristics and an important legal system guaranteeing the state’s financial management and macro-control. Establish and improve the financial legal system, give full play to the financial law