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财政精神,指的是理财人应具有和所追求的思想、觉悟、理念及其境界。理财人主要是财政部门的领导者和工作者。所以,财政精神也就是财政部门形成共识的理财思想、觉悟、理念及其境界。财政精神,既有精神一般的共性,又有精神特殊的个性。一般如国家精神,特殊如财政精神、会计精神。财政精神的提炼,是建立在精神一般的共性基础上,提炼出具有财政特色的精神。总之,财政精神必然是精神一般与精神特殊的有机统一与个性彰显。财政部门是政治性、政策性、理论性、实践性很强的综合经济部门,因此,财政精神要综合反映财政的本质
Financial spirit refers to the financial managers should have and pursue the ideas, consciousness, ideas and their realm. Money managers are mainly the leaders and workers in the financial sector. Therefore, the financial spirit is the financial sector consensus on the formation of financial management ideas, awareness, philosophy and its realm. Financial spirit, both the general spirit of the common, but also the spirit of the special personality. In general, such as the national spirit, especially the financial spirit, accounting spirit. The refinement of the financial spirit is based on the common spirit of the common ground, refining the spirit of the financial characteristics. In short, the financial spirit must be the spirit of the general and the spirit of the special organic unity and personality demonstrated. The financial department is a comprehensive economic department with political, policy, theoretical and practical features. Therefore, the fiscal spirit should comprehensively reflect the nature of finance