The article is devoted to the study of the subject composition of public relations arising in the field of financial culture. From the point of view of financial and legal approaches, the most significant group of entities is the group of public law entities. The conclusion is drawn that the formation of a financial culture is one of the directions of the state's management activities, carried out in both legal and non-legal forms, directly related to public financial activities, in relation to which financial culture is a manifestation of a recommendatory method of legal regulation that influences and regulates property-power financial relations