“文化”一词在汉语中有着十分丰富的内涵。财政文化从属于中国文化,是财政人在长期的财政实践活动中积累和升华而形成的群体意识、价值取向、思维方式、行为准则和审美情趣的总和,是一个蕴涵财政伦理规范、时代精神内涵和现代管理模式的科学体系,应体现为围绕财政工作中心、服务国 “Culture ” has a very rich connotation in Chinese. Financial culture is subordinate to Chinese culture. It is the sum of group consciousness, value orientation, mode of thinking, code of conduct and aesthetic taste formed by the accumulation and sublimation of financial people in long-term financial practice. It is an implication of fiscal ethics and the spirit of the times And the modern management model of the scientific system should be reflected around the financial center of work, service country