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财政法治文化是财政文化的重要组成部分,它既具有财政文化的鲜明特质和精神内核,又承载着法治财政的价值理念和教化功能,是一个既涵盖财政文化共同属性又作用法治财政建设具体实践的特殊意识形态。近几年,随着法治财政建设在各地的加快推进,各级财政部门对培育财政法治文化的自觉意识,较之过去有了明显增强,有些工作已经在初步探索实践中形成声势。但仍有部分市、县财政部门对新时期财政法治文化建设的基本属
The financial rule of law culture is an important part of the financial culture. It not only has the distinctive trait and spiritual core of the fiscal culture, but also carries the value and enlightenment function of the rule of law and finance. It is a practice that covers both the common attributes of finance and the role of the rule of law and finance Special ideology. In recent years, with the accelerated development of the rule of law and finance in various places, the awareness of the financial departments at various levels in fostering the culture of the legal culture of finance has been significantly enhanced compared with the past, and some work has begun to exert its momentum in the initial exploration and practice. However, some municipalities and counties still have the basic genus of cultural construction under the rule of law in the new era