财源建设始终是财政工作的基础和中心环节。研究和加强财源建设，是政府经济职能的重要内容，是财政部门的重要职责。财深建设存在四个不到位现阶段，财源建设主要存在以下四个方面的问题：一是政府职能转变不到位。政府抓财源建设，应该按照建立社会主义市场经济体制的要求转 The construction of financial resources has always been the foundation and the center of financial work. To study and strengthen the construction of financial resources is an important part of the government’s economic functions and an important responsibility of the financial departments. There are four not-so-present stages of building a wealth-financed construction. The major problems in the construction of the financial resources lie in the following four aspects: First, the transformation of government functions is not in place. When the government grasps the construction of financial resources, it should follow the requirements of establishing a socialist market economic system