公共财政是区域经济的重要标志,是政府履行职能的物质基础。抓好财源建设是财政增收的保障,提升经济综合实力和公共服务能力的根本出路。经济新常态下,县域经济步入转型升级的关键时期,加强财源建设既有着难得机遇,也面临严峻挑战。现结合湖北省宜昌市夷陵区“十二五”财源建设实际及存在的问题,提出新形势下加强财源建设、做大财政蛋糕、实现持续发展的对策建议。一、夷陵区财源建设现状县级财源建设是县域经济最大 Public finance is an important symbol of regional economy and a material basis for the government to perform its functions. Doing a good job of building a financial resource is the fundamental solution to increasing revenue and raising the overall economic strength and public service capabilities. Under the new economic normal, the county economy has entered a critical period of transformation and upgrading. Enhancing the construction of financial resources has both rare opportunities and severe challenges. Based on the actual and existing problems in the “Twelfth Five-Year Plan” financial resources construction in Yiling District, Yichang City, Hubei Province, this paper puts forward the countermeasures and suggestions on how to strengthen the construction of financial resources under the new situation and to make the financial cakes so as to achieve sustainable development. First, Yiling District, the status of construction of financial resources County-level financial construction is the largest county economy