一、提高对加强精神文明建设重要性和必要性的认识，形成共识首先，加强精神文明建设是财政工作性质和持点的必然要求．财政作为政府重要的综合经济管理部门，不但要积极支持物质文明建设，也要对精神文明建设发挥出应有的保障和促进作用。这是由其基本性质所决定的．同时，财 First, to raise awareness and build consensus on the importance and necessity of strengthening the building of spiritual civilization First of all, strengthening the building of spiritual civilization is an inevitable requirement of the nature and position of financial work. As an important integrated economic management department of the government, finance should not only actively support the building of material civilization but also give due guarantee and promotion to the construction of spiritual civilization. This is determined by its basic nature. At the same time, Choi