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一、开阔财源建设的视野财源,作为财政的本源,财源建设作为财政本源的建设,本身都是经济运行的重要组成部分,也可以说是财政在经济建设领域的源头体现。人们广泛地关注财源建设,并且把它和振兴财政的基础相联系,这是顺理成章的事。但是,若只局限于财源区分为新老、主次、大小等十几种形式的罗列,或者是停留在综合财源、效益财源、结构财源等概念的判断上,就可能忽视财源建设理论如何引向深入,财源建设的视野如何进一步开阔,财源建设的运作如何付诸实施。
First, to broaden the horizons of the construction of financial resources As the source of finance, the construction of financial resources as an essential source of finance is an important part of economic operation and can also be said to be the source of finance in the field of economic construction. It is only natural that people should pay close attention to the construction of financial resources and link it with the foundation of rejuvenating finance. However, if we confine ourselves only to a dozen forms of new, old, primary, secondary and secondary sources of finance, or to the judgment of such concepts as comprehensive financial resources, effective financial resources and structural financial resources, we may neglect how to construct the theory of financial resources In depth, how to further broaden the horizon of financial resources construction and how to implement the operation of financial resources construction.