财税文化作为财税机关的灵魂,在财税工作的发展中始终占有重要的地位。尤其在当今知识经济时代进一步转化为财税机关的管理根本,成为财税机关发展的精神动力。本文在财税文化的内涵和作用的基础上,阐述当前财税文化建设中存在的不足,探讨加强先进财税文化建设的措施和途径。 As the soul of fiscal and tax authorities, fiscal and taxation culture always occupies an important position in the development of fiscal and taxation work. Especially in the era of knowledge-based economy, it is further transformed into the fundamental management of fiscal and taxation authorities and has become the spiritual driving force for the development of fiscal and taxation authorities. Based on the connotation and function of finance and taxation culture, this article elaborates the existing problems in the construction of finance and taxation culture, and discusses measures and ways to strengthen the construction of advanced finance and taxation culture.