The reform measures of modern finance highlight the characteristics of our country's public morality which is u-niversality, equality, democracy and empathy. Therefore, we should make full use of the reform of establishing the modern fi-nance, and accelerate the construction of modern public moral system with adapting to the socialist market economy through deepening the theoretical knowledge of modern finance and public morality, regulating the modern financial revenue system, improving the modern financial expenditure structure, constructing the modern budget system and reforming the assessment standards of modern finance.%现代财政的改革内容映射出我国公共道德应具备普遍性、平等性、民主性和共情性特征，故应充分利用我国建立现代财政制度的契机，通过深化现代财政与公共道德的理论认识、规范现代财政收入体系、改善现代财政支出结构、建设现代预算制度和革新现代财政考量制度等措施，实现现代财政制度下公共道德的健康发展。
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