《财政法理论与制度研究》读书笔记目录一、内容概览................................................31.研究背景与意义........................................42.研究目的与方法........................................53.研究框架与主要内容....................................6二、财政法基本理论..........................................71.财政法的定义与调整对象................................92.财政法的地位与功能...................................103.财政法的基本原则.....................................114.财政法律关系.........................................13三、财政法主体.............................................141.政府预算法律制度.....................................152.预算管理职权与责任...................................173.政府采购法律制度.....................................184.国有资产监督管理法律制度.............................205.财政补贴与税收法律制度...............................21四、财政法制度.............................................221.预算法律制度.........................................22a.预算编制与审批.....................................24b.预算执行与调整.....................................24c.预算监督与绩效评价.................................262.政府采购法律制度.....................................27a.政府采购概述.......................................28b.政府采购方式与程序.................................29c.政府采购合同管理...................................313.国有资产监督管理法律制度.............................32a.国有资产概述.......................................33b.国有资产配置与使用.................................35c.国有资产处置与收益分配.............................364.财政补贴与税收法律制度...............................37a.财政补贴政策.......................................38b.增值税与消费税法律制度.............................40c.企业所得税法律制度.................................42五、国际财政法研究.........................................431.国际财政法的发展趋势.................................442.国际财政合作法律制度.................................463.国际税收法律制度.....................................474.国际财政争议解决机制.................................48六、结论与展望.............................................491.研究总结.............................................522.研究不足与改进....................................