中国社会的转型,催生着财政体制的转型,而财政体制的转型又对财政伦理的转型和公共财政文化建设提出了新的要求。实施公共财政文化战略,建立公共财政伦理规范,构建公共财政伦理价值体系,用社会主义财政伦理观引领财政文化建设,已经成为公共财政管理的重大课题,提上了各级财政部 The transformation of Chinese society has given birth to the transformation of the fiscal system, and the transformation of the fiscal system has set new demands on the transformation of fiscal ethics and the construction of public finance. The implementation of the strategy of public finance and culture, the establishment of ethical norms of public finance, the construction of public financial ethics value system, and the construction of fiscal culture guided by the socialist ethics of public finance have become major topics in the management of public finance and have been put on the agenda of all levels of the Ministry of Finance