一、转变财源观念,把挖掘和动员社会资金投入作为财源建设的着力点在计划经济体制下,财源建设主要依赖于政府,即政府通过财政或其它手段筹集资金,投资建立各类盈利性的企业,从而扩大财源。实践已经证明,这种以政府为主导的财源建设体制,使政府承担了全部的投资风险。同时,国有国营的产权体制也是低效率的。今天,负债累累的国有企业就是这种财源建设体制的一份历史遗产。在市场经济体制下,市场成为资源配置的基础,政府的主要职能是弥补“市场缺陷”。凡是市场能为、并且具有效力的,全交给市场;凡市场不能为,或市场效率不高的,则由政府承担。政府承担的主要有:为社会提供公共产品和准公共产品,以及涉及国家安全的产品。所以在财源建设的策略思想上,必须改 First, change the concept of financial resources, excavation and mobilization of social capital investment as a focal point of financial construction In the planned economy, the construction of financial resources depends mainly on the government, that is, the government through financial or other means to raise funds to invest in the establishment of various types of profit-making enterprises , So as to expand the financial resources. Practice has proved that this kind of government-led financial resources construction system has caused the government to bear all the investment risks. At the same time, the state-owned property rights system is also inefficient. Today, heavily indebted state-owned enterprises are a historical legacy of this system of financial resources construction. Under the market economy system, the market has become the basis for resource allocation. The main function of the government is to make up for “market imperfections.” Where the market can be, and effective, all to the market; where the market can not be, or market efficiency is not high, the government should bear. The main government commitment are: to provide public goods and quasi-public goods, as well as products related to national security. Therefore, we must change the strategy of financial resources construction