| The contract tradition and the contract spirit, which passed through the Western Europesociety the history, has directly affected western social relations and religion, such as economythought and law. The development of modern Western Europe society is the result of contractspirit generalization. Western Europe taking the contract tradition as the background of publicfinancial system explains that we have to inspect this kind of contract spirit and the variousessential factors relations, such as economy, politics, government by law, in constructing ourpublic finance system and raise the energetic soil of breeding public finance system. Therefore,how to set up public financial contract spirit in the reform process of carrying on the concretefinancial policy becomes the core subject of this article. This article mainly divides into fourparts in the concrete writing process. At the beginning is the introduction. First part clearly limitsthe west public finance and contract mental connotation in theory. The second part expounds theinteraction relations of western public finance and contract spirit from the historical angle. Andthe third part analyzes the influence of contract spirit to the public finance. At last, the forth partelaborates the reasons of contract energetic flawing in the Chinese finance idea and realizes theway of cooperation of contract spirit and Chinese public financial system as well as thehindrance function of the unofficial system for the contract spirit. |