在社会主义市场经济条件下,财政投资作用的有效发挥,依赖于财政投资法律制度的健全与完善。研究和借鉴外国财政投资法律制度及其实践经验,对于加强和完善我国财政投资法制建设,实现政府职能,促进经济社会全面、持续、协调发展,保证财政投资活动在法制化的轨道上健康运行具有重要意义。 Under the condition of socialist market economy, the effective use of financial investment depends on the improvement and perfection of the legal system of financial investment. To study and learn from the legal system and practical experience of foreign financial investment is of great significance to strengthening and improving the legal construction of China’s financial investment, realizing the government’s functions, promoting the comprehensive, sustained and coordinated development of economy and society and ensuring the healthy operation of financial investment activities on the track of legalization Significance.