在传统的计划经济体制下，地方财源建设各地曾经总结产生过一些好的理论：如梯级财源论、结构财源论、替代财源论、综合财源论，等等。在这些理论的指导下，地方财源建设曾经取得了一定的成绩，但也产生过一些局限性。其主要作法都是地方财政支持地方全民和集体所有制经济发展 Under the traditional planned economy system, some good theories have been summed up around the construction of local financial resources: such as the cascade theory of financial resources, the theory of structural financial resources, the theory of alternative sources of resources, the comprehensive theory of financial resources, and so on. Under the guidance of these theories, some achievements have been made in the construction of local financial resources, but some limitations have also arisen. Its main practice is that local finance supports the local people and the economic development of collective ownership