科学发展观是适应新世纪新阶段我国发展的新要求而提出来的深刻思想。其第一要义是发展,核心是以人为本,基本要求是全面协调可持续,根本方法是统筹兼顾。海峡西岸经济区建设是科学发展观的具体实践,公共财政作为政府履行职能的物质基础、体制保障和政策手段,在构建“和谐海西”的进程中,承担着重要职责和光荣使命,福建财政部门必须以党的创新 The scientific concept of development is a profound thought put forward in accordance with the new requirements of our country’s development in the new phase of the new century. The first is its development, the core is people-oriented, the basic requirements are fully coordinated and sustainable, and the fundamental method is to take all factors into consideration. The construction of the economic zone on the west side of the Straits is a concrete practice of the scientific concept of development. As the material basis, institutional guarantee and policy measure for the government in fulfilling its functions, public finance undertakes important responsibilities and glorious missions in the process of building a “harmonious Hercynian” Fujian’s financial sector must take party’s innovation