财政精神的提炼要把握财政本质及财政人在履职过程中所体现出来的精神风貌,它是二者的有机统一。为此,财政精神可以概括为“计天下利,理百姓财”八个字。“计天下利”凸显财政的政治属性“计天下利”有两层含义:一是财政本质对财政工作的内在要求。财政通过强制性和无偿性取得货币形式的财政收入,进而用于履行国家职能和实现民众意志。货币作为财富的符号,其本质是一种支配力和控制力。货币又是国家强制发行和流通的,是国家核心权力的重要组成部分。企业或个人通过对货币的大量 The refinement of the financial spirit should grasp the nature of finance and the mental outlook of financial people reflected in the performance of their duties. It is the organic unity of the two. To this end, the financial spirit can be summed up as “count the world Lee, people management wealth ” eight characters. “Calculate the world benefit ” highlights the political attributes of finance “There are two levels of meaning”: First, the inherent financial requirements of the financial work. Finance obtains monetary revenue in a monetary form through compulsory and unpaid sex, which is in turn used to fulfill the functions of the state and realize the public will. As a symbol of wealth, money is essentially a kind of power and control. Money is also mandatory distribution and circulation by the state and is an important part of the country’s core authority. Business or personal pass a lot of money