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财政精神作为一种财政文化,从意识形态到外在表现,大致可从三个层面来理解和把握:一是价值层,即精神文化。它是财政部门工作人员所共同享有的价值观念、道德规范、行为模式、人际关系、集体舆论以及各种认同的文化意识,主要体现在财政工作人员共同信守的基本理念、价值标准、职业道德等。二是制度层,即制度文化。是财政部门所特有的规章制度、工作守则、操作规程等,主要包
As a kind of financial culture, the financial spirit can be understood and grasped from three aspects: one is the value layer, namely spiritual culture. It is a cultural awareness of values, ethics, behavior patterns, interpersonal relations, collective opinion and various identities shared by staff members in the financial sector. It is mainly reflected in the basic concepts, values, professional ethics, etc. jointly maintained by financial staffs. . Second, the institutional level, that is, institutional culture. Is the financial sector-specific rules and regulations, codes of practice, rules of operation, the main package