在经济基础、自然条件等因素制约下,完全的市场环境将使民族地区的发展处于不利地位,民族地区社会经济的均衡发展需要国家手段的介入。财政政策是国家社会经济宏观调控最为重要的调节方式,财政政策调控关系着民族地区社会经济的良性发展,体现的是对少数民族民众的民族关怀。在此基于市场经济视角,探讨了民族地区财政政策调控体现的民族关怀。 Under the constraints of economic fundamentals and natural conditions, a complete market environment will undermine the development of minority areas and the balanced development of socio-economy in ethnic areas will require the intervention of state apparatus. Fiscal policy is the most important mode of adjustment for national macroeconomic regulation and control. The regulation of fiscal policies is related to the sound development of social economy in ethnic regions, and reflects the national care for ethnic minority people. Based on the perspective of market economy, this article explores ethnic care as reflected in the regulation and control of fiscal policies in minority areas.