跨越式发展是湖北省“十二五”发展时期的新方向。财政作为庶政之母、邦国之本,在跨越发展的时代背景下,如何科学推进财政建设是至关重要的。笔者认为,财政建设必须在科学发展的框架内重点把握三个方向,即:财源建设的“可持续性”、财政投入的“协调性”和资金使用的“效益性”。土地财政转向可持续财政跨越式发展必须坚持可持续,没有可持 Leaping development is the new direction of “Twelfth Five-Year” development period in Hubei Province. As the mother of customary affairs and the motherland of the state, finance is crucial to how to scientifically promote financial construction in the era of leapfrog development. The author believes that fiscal construction must focus on three directions within the framework of scientific development: “sustainability” of financial resources, “coordination” of fiscal investment and “profitability” of funds used. . Land Finance Shift Sustainable leap-forward development must be sustainable and not sustainable