主体功能区划分方案是刻画未来国土空间开发与保护格局的规划蓝图。本文针对主体功能区发展过程中可能出现的市场失灵现象,论述了财政转型的必要性和目标,并对主体功能区规划下财政转型的具体途径进行了分析,在理论层面上对通过财政转型实现主体功能区协调发展的作用机制进行了论述,以期对主体功能区的发展保驾护航。 The main functional area of ​​the program is to characterize the layout of future development and protection of national space planning blueprint. This article aims at the possible market failure during the development of the main function zone, discusses the necessity and goal of the fiscal transition, and analyzes the specific ways of financial transformation under the main function zone planning. At the theoretical level, The main function of the coordinated development of functional areas were discussed, with a view to the development of the main functional area of ​​escort.