财政文化是政府在财政实践活动中所创造的独具财政特色的物质成果和精神成果的总和,包括物质文化、制度(行为)文化、精神文化三个层面,其中,精神文化是核心层面,也就是说财政精神是财政文化建设的源动力,是社会核心价值体系在财政部门和财政工作中的具体体现。因此,在总结提炼“财政精神”活动中,应首先明确财政文化的内涵、 The fiscal culture is the sum of the material and spiritual achievements unique to the government created by the government in the fiscal practice. The three aspects include the material culture, the system (behavior) culture and the spiritual culture. Among them, the spiritual culture is the core level as well In other words, the financial spirit is the source driving force for the construction of the fiscal culture and is the embodiment of the social core value system in the financial sector and in the financial work. Therefore, in summarizing and refining “fiscal spirit ” activities, we should first clear the connotation of the financial culture,