The study of local government financial expenditure restraint of rule by law is of great significance. 可见，对地方政府财政支出进行法治约束具有重大意义。
Scientific definition of the central and local taxation legislation jurisdiction, involve between central and local governments of financial allocation relationship, and involve local government legislation and law enforcement and judicial departments configuration of between series of problems, such as taxation. 科学的界定中央与地方税收立法权权限，既涉及中央与地方政府之间的财政分配关系，又涉及到地方政府立法、执法和司法部门之间税权的配置等一系列问题。
As a reform aiming at financial managerial system of local government, village-finance-supervised-by-county reform should be regarded as a periodical regulation of economical and financial policy, which, nevertheless, affects the functioning law of village and the activity space of local government. 乡财县管作为一项基层财政管理体制的改革应被视为经济、财政政策的阶段性调整，但它也将在一定程度上影响到农村社会的运行规律与基层政府的活动空间。
All local people's governments should lend support to people's courts in trying cases of disputes over financial claims and debts independently and impartially according to law, strengthen the cultivation of the sense and mentality of legality, and create a favorable environment for governing by law. 各地人民政府要支持人民法院依法独立、公正审理金融债权债务纠纷案件，加强法律意识和法制观念的培育，营造良好的法治环境。
County local taxation bureau is an important economic law enforcement agencies and the foundation of local taxation system which charged with gathering financial resources for the local fiscal responsibility, has huge tax civil servant to achieve scientifically, democratically and law powerful. 县级地方税务局是重要的经济执法部门，担负着为地方财政聚集财力的重任，是地税系统的根基，拥有庞大的税务公务员队伍。
