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财政精神要反映财政的本质,体现社会的进步,成为财政活动必须遵守的行为理念和道德操守。提炼财政精神就应该探寻财政最核心的价值观念,核心的财政精神应该是基于市场经济、社会主义民主法制和财政自身的特质而提出的。在我看来,时代最迫切需要的财政精神应该是“法治、民主、公共、效益”四精神。在核心的财政精神基础上,可以发散出公开、公平、正义、服务、廉洁、奉献等具体精神。
The fiscal spirit should reflect the nature of finance and embody the progress of society and become the behavioral concept and moral integrity that must be adhered to in fiscal activities. To refine the financial spirit, we should explore the core values of finance. The core financial spirit should be based on the characteristics of market economy, socialist democracy and legal system and finance itself. In my opinion, the most pressing financial needs of the times should be the spirit of “rule by law, democracy, public interest, and efficiency.” On the basis of the core financial spirit, the specific spirit of openness, fairness, justice, service, honesty and dedication can be disseminated.