地方财政是支持地方经济发展最为重要的政策工具。在步入“十二五”时期的新形势下,地方财政支持经济发展的外在需求和内在条件均发生了重大变化。本文基于这一背景分析,提出要加快地方财政职能转型,全面推进发展型财政建设,切实把支持经济发展作为地方财政的第一要务,完善思路,找准方向,创新方式,更好地发挥财政职能作用,推动地方经济加速崛起。 Local finance is the most important policy tool for supporting local economic development. Under the new situation of “Twelfth Five-Year Plan” period, the external demands and internal conditions of local finance in supporting economic development have undergone major changes. Based on this background analysis, this paper proposes to speed up the transformation of local financial functions, promote the development of the development-oriented finance in an all-round way, and earnestly support the development of economy as the top priority of local finance, improve the way of thinking, identify the directions, innovate ways and give better play to the financial Function, promote the local economy to accelerate the rise.