我国经济体制改革的目标是建立社会主义市场经济体制。如何运用社会主义市场经济理论来指导山区的财源建设,建立起健康有序、快速高效的山区财源建设新机制,这是各级政府需要认真考虑并在实践中回答的重大问题。一、确立与市场经济相适应的财源建设指导思想市场经济是一种开放经济,这就为山区财源建设提供了广阔前景。一般来说,山区比较封闭,经济相对落后,自我积累、自我发展的能力较弱,财政增收的困难较大。但是,也应该看到,市场经济的开放性以及由 The goal of China’s economic reform is to establish a socialist market economy. How to use the theory of socialist market economy to guide the construction of financial resources in mountainous areas and establish a new mechanism of healthy and orderly, rapid and efficient construction of mountain financial resources is a major issue that all levels of government need to seriously consider and answer in practice. I. Establishing the Guiding Ideology of Building a Financial Resource in Accordance with the Market Economy Market economy is an open economy, which provides a broad prospect for the construction of financial resources in mountainous areas. Generally speaking, mountainous areas are relatively closed, the economy is relatively backward, their ability to self-accumulation and self-development is weak, and difficulties in increasing revenue are greater. However, we should also see that the market economy is open as well as by