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财政法规是上层建筑,它决定于经济基础,又为经济基础服务。不同社会制度的国家,财政法规具有不同的性质。我国的财政法规,是国家筹集财政收入、分配财政支出和进行财政管理的法律规范,是社会主义财政内容的法律表现,它的根本任务是调整财政分配关系,为国民经济的发展和社会主义现代化建设任务的实现提供法律上的保障。财政立法是根据党和国家各个时期的方针
Financial laws and regulations are the superstructure, which depends on the economic base, but also for the economic base. Countries with different social systems have different financial laws and regulations. The financial laws and regulations of our country are the legal norms for the state to raise financial revenue, allocate financial expenditures and carry out financial management. They are the legal manifestation of the socialist fiscal content. Its fundamental task is to adjust the fiscal distribution relations and provide support to the development of the national economy and the socialist modernization The construction of the task to provide legal protection. Financial legislation is based on the principle of the party and state in each period