目前,我国正处于世纪之交的重要时期,市场经济的观念已经渗透到了各个领域、各个层面,经济体制、管理方式正在发生着巨大的变革,经济建设和事业发展正处于关键阶段。从财政方面看,公共财政作为财政发展的基本方向已经明确提出,并开始付诸实践。在此形势下,财政工作应该如何应对,迫切需要我们去研究和探索。当务之急是要认清市场经济条件下地方财政职能新的内涵和实现这个 At present, our country is in an important period at the turn of the century. The concept of a market economy has penetrated into all fields. Huge changes have taken place at all levels, in the economic system and in the management mode. Economic construction and career development are at a crucial stage. From the financial point of view, public finance as the basic direction of financial development has been clearly put forward and put into practice. In this situation, how financial work should be dealt with urgently needs us to study and explore. The top priority is to understand clearly the new connotation of local fiscal functions under the condition of market economy and realize this