The rule of law is a critical support for the national governance system and governance capacity. The legalization of public finance construction is the foundation for achieving fiscal fairness, efficiency, and justice, promoting the rational allocation of social resources, maintaining social stability, and promoting sustainable economic growth. It is of great significance for building a rule of law government and improving modern budget systems. The legalization of public finance construction should follow the principles of fairness and justice, rule of law governance, and transparency, providing strong institutional guarantees for the sustainable development of public finance. This study takes public finance construction as the research object and focuses on the rule of law principles and practical paths of public finance construction. It analyzes the rule of law principles from a theoretical perspective and proposes practical paths from a practical perspective. At present, the decentralization of budget preparation entities, chaotic internal relationships within administrative institutions, and slow progress in the rule of law are all practical problems that plague the construction of public finance in accordance with the rule of law. In response to these issues, research explores and proposes a series of specific strategies to promote the legalization of public finance from the dimensions of establishing the principle of rule of law, improving the legal system framework, optimizing law enforcement operation mechanisms, and strengthening the supervision system, to provide theoretical support and practical basis for the reform of China's public finance system.
Lin Kuang (Fri,) studied this question.