加强地方财源建设,壮大市、县级财政和经济实力,促进经济发展,是在分税制条件下地方财政部门面临的新课题。如何做好这项工作,这就需要财政部门适应新的形势,解放思想,拓宽思路,勇于探索。我们认为,在建设地方财源过程中,特别需要正确处理好几个 Strengthening the construction of local financial resources, expanding the financial and economic strength of cities and counties and promoting economic development are new topics for the local finance departments under the tax-sharing system. How to do this work well requires that the financial departments should adapt to the new situation, emancipate their minds, broaden their thinking and be brave enough to explore. In our opinion, we need to correctly handle several issues in the process of building local financial resources