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财政法是调整国家与各个部门、单位及个人之间,中央与地方之间财政分配关系的法律规范的总称。按照发布机关的不同可分为法律、法规和规章三大类,这三类,具有不同程度的法律效力。按照《中华人民共和国宪法》的规定,法律又分为基本法律和其他法律两种。基本法律是由全国人民代表大会制定和修改的。到目前为止,由全国人民代表大会发布的财政基本法
Financial law is a general term for regulating the legal norms governing the fiscal distribution between the state and various departments, units and individuals, between the central government and local governments. According to the different authorities can be divided into three major laws, regulations and rules, these three categories, with varying degrees of legal effect. According to the “Constitution of the People’s Republic of China”, the law is divided into two basic laws and other laws. The basic laws are formulated and revised by the National People’s Congress. So far, the Financial Basic Law, promulgated by the National People’s Congress,