一、财政伦理是公共伦理 财政伦理根源于社会经济环境的财政关系之中,以其作为母体,滋生出“我”这一的主体与“他人”主体的关系,并主宰着财政活动。财政伦理主体与一般伦理学意义的主体相比,具有模糊性的特征。财政伦理通过财政经济活动,体现国家伦理和公民伦理之间的关系。在这种伦理关系中,财政伦理的主 First, the financial ethics is a public ethics Fiscal ethics rooted in the financial relations of the social and economic environment among them, as its parent, breed the relationship between the main body of “I” and “others” and dominate the financial activities. Compared with the subject of general ethics, the subject of fiscal ethics has the characteristics of fuzziness. Financial ethics through the financial and economic activities, reflects the relationship between national ethics and citizen ethics. In this ethical relationship, the Lord of fiscal ethics