新形势下地方财政转换职能应走出四大误区王成旭，刘建华，何大俊按社会主义市场经济的要求，对财政的职能范围进行调整，对财政的作用方式进行转换，是做好新时期财政工作的前提。但由于受传统理财方式的影响。目前有些地方财政部门在转换职能的认识上存在一些误区，很大... Wang Chengxu, Liu Jianhua and He Dajun under the New Situation Should Get Rid of Four Wrong Aspects Wang Chengxu, Liu Jianhua, and He Dazhu, as required by the socialist market economy, adjusted the scope of the fiscal functions and transformed the mode of the fiscal functions, which is the prerequisite for doing a good job in the financial work in the new period . However, due to the traditional way of financial management. At present, some local financial departments have some misunderstandings on the conversion function