《中华人民共和国行政许可法》于2004年7月1日起正式实施,这是我国推进依法行政、建设法治国家进程中的又一里程碑。财政机关作为行政执法的重要部门,具有行政管理、行政许可的职能,因此,行政许可法的实施,对财政部门的依法行政、依法理财必将产生重大而深远的影响。各级财政部门要从实践“三个代表”重要思想的高度,充分认识贯彻实施行政许可法的重大意义,认真学习行政许可法的基本原则和制度措施,探索研究实施行政 The “Administrative Licensing Law of the People’s Republic of China” came into force on July 1, 2004. This is another milestone in the process of promoting administration by law and building a state under the rule of law in our country. As an important department of administrative law enforcement, the financial organ has the functions of administrative management and administrative licensing. Therefore, the implementation of the administrative licensing law will have a profound and far-reaching impact on the administration of the financial sector according to law and the financial management according to law. The financial departments at all levels should fully understand the great significance of implementing the law of administrative licensing from the perspective of practicing the important thinking of the ’Three Represents,’ conscientiously study the basic principles and institutional measures of the law on administrative licensing, and explore and study the implementation of administrative