一、构建公共财政时期对财源建设的认识构建稳固、健全、平衡的地方财政要求地方政府把财源建设放在十分突出的位置，这是通过总结多年来财政发展的历程得出的结论。但是，与社会主义市场经济相适应的公共财政理论要求政府退出竞争性经济领域，引发了财政部门要不要搞财源建设? First, the construction of public finance during the understanding of the construction of financial resources Construct a stable, sound and balanced local financial requirements Local governments put the construction of financial resources in a very prominent position, which is summarized by the course of financial development over the years come to the conclusion. However, the theory of public finance, which is compatible with the socialist market economy, requires the government to withdraw from the competitive economy and cause the finance department to engage in financial construction?