对财政违法行为的责任与法律后果研讨.docVIP

对财政违法行为的责任与法律后果研讨 摘要：本文评析了新出台的《财政违法行为处罚处分条例》在财政违法行为的责任与 法律 后果方面的规定，通过与《国务院关于违反财政法规处罚的暂行规定》的比较，指出新《条例》在责任方式的分类、法律后果方面的 科学 的调整，同时也 分析 了《条例》存在的忽视第三人利益的 问题 。　 　 关键词：财政违法行为；责任；法律后果 Abstract: This article has evaluated new releasing “Financial Illegal activity Punishment Punishment Rule” in the financial illegal activity responsibility and the legal consequences aspect stipulation, through with “the State Council about Violates Financial Laws and regulations Punishment Temporary provisions” the comparison, pointed out that new “Rule” in responsibility way classification, legal consequences