邓小平经济思想是中国革命和建设实践经验的产物。新的世纪,深入学习、研究,科学挖掘、运用邓小平经济思想,对于强化财税建设,发挥财税职能,服务经济发展意义重大。本文从邓小平发展生产力的本质论、实行改革开放的动力论,建立市场经济的方法论等方面,提出了用以指导财税建设的基本思路。 Deng Xiaoping’s economic thinking is a product of the practical experience of China’s revolution and construction. In the new century, in-depth study and study, scientific excavation and utilization of Deng Xiaoping’s economic thinking are of great significance to strengthening fiscal and taxation functions, giving play to the fiscal and taxation functions and serving the economic development. This article puts forward the basic ideas to guide the construction of finance and tax from the aspects of Deng Xiaoping’s essence of developing productive forces, the driving force of reform and opening up, and the methodology of establishing market economy.