国家法制,长期来由于林彪、“四人帮”的破坏,造成历史上的空前浩劫,全国人大五届二次会议通过了七个重要的法律,迈出了加强和健全社会主义民主和法制的一大步,以适应实现“四化”的要求.这与财政工作关系十分密切,我想谈谈财政法制问题. 一、什么是财政法制? 关于法制的概念,董必武同志在一九五七年指出:“我们望文思义,国家的法律和制度,就是法制”.其中应包括国家宪法、立法机关制定的法律、法令,也包括根据法律的规定,由国 The legal system of the country has for a long time caused the unprecedented catastrophe in history by the destruction of Lin Biao and the “gang of four,” which has passed seven important laws at the second session of the Fifth Plenary Session of the NPC and taken steps to strengthen and improve socialist democracy and the legal system. A big step toward meeting the requirements of realizing the “four modernizations.” This has a very close relationship with the financial work, and I would like to talk about the issue of the financial legal system. First, what is the financial legal system? On the concept of legal system, Seven years pointed out: “We look for the paper, the country’s laws and institutions, is the rule of law.” Which should include the national constitution, legislation enacted by the legislature, laws and decrees, including by law, by the state