财经法律是财经方针、政策的条文化、无规范、法律化。制定财经法律所依据的财经方针、政策以及有关的标准、规律,是财经立法的原则。根据原则以法律条文规定的行为规则、规矩,明确应当做什么,禁止做什么,允许做什么,以及怎样做法,则是法律的规范。因此,原则是规范的依据;而规范则是原则的具体化。规范不同于原则的主要特征是,规范具有质和量的规定界限,而原则除极少数政策外,没有质和量的界限。所以,在某些方针、政策、规律尚未立法之前,可以凭原 Finance and economics law is the financial policy, the article of the policy, norms, legalization. The formulation of financial laws and regulations based on financial laws and policies, as well as the relevant standards, rules, is the principle of financial legislation. According to the principle of the law provisions of the rules of conduct, rules, a clear what should be done, what to forbid, what to do, and how to do that is the law. Therefore, the principle is the basis of norms; norms are the embodiment of the principle. The main characteristic of the norm, different from the principle, is that the norm has qualitative and quantitative provisions, and the principle has no limits of quality and quantity except for a few policies. Therefore, some guidelines, policies and laws have not been legislated beforehand