法治财政：遏制腐败的利剑

我国的财政工作,已经取得了很大的成绩,为社会和谐、稳定、发展起了重要的保证作用。但是,现行的财政体制存在着不少弊端,使腐败行为有条件得逞。这就提出了一个尖锐的课题:必须深化财政体制改革,建立起社会主义的法治财政。社会主义法治财政的本质,是依法治理财政,把"依法治国"的原则贯彻于财政活动的全过程。这其中的关键问题是必须强化预算的宪法意识;明确规定政府间的事权、财权界限;使全部财政活动公开、透明,并且随时接受社会监督等等。

Finance-Managing According to Law:a Powerful Weapon to Combat Corruption

In spite of great achievements in our financial work, there still exist maladies in the current financial system, which brew corruption. Hence, it is necessary to deepen the reform of the financial system and to establish the socialist financial management according to law. The principle of "governing the country according to law" should be carried out in the whole process of financial activities. The key points are as these: enhancing the constitutional conceptions in budget-making, clear definitions of the powers between governments in terms of administrative powers and financial powers, open and transparent financial activities and being ready to get social supervision.