我国幅员辽阔,自然地理条件和经济发展水平差异很大,如何走出一条适应我国国情特点的财源建设路子,不仅对实现财政“九五”计划和2010年远景目标规划具有重要意义,而且对促进经济增长方式转变也将产生积极影响。为此,最近我们对地处我国西南边陲以“两烟”为主体财源的云南和位于中原的农业大省河南进行了专题调查。两省财源建设的实践使我们感到,只要大胆开拓思路,结合本地实际建财源,就一定能开辟财源建设的新天地。一、河南、云南两省财源建设的基本做法 The vast territory of our country, with great differences in the natural and geographical conditions and the level of economic development, and how to get out of a path of financial resources that suits the characteristics of our country’s conditions are of great significance not only for realizing the fiscal 1995 and the long-term goal of 2010, The transformation of the mode of economic growth will also have a positive impact. To this end, we recently conducted a special survey of Yunnan, located in the southwestern border of China, with “two smokes” as the main source of wealth and Henan, a major agricultural province in the Central Plains. The practice of fiscal construction in the two provinces makes us feel that as long as we boldly explore new ideas and integrate local financial resources, we will certainly be able to open up a new world of financial resources. First, Henan, Yunnan Province, the basic practice of financial resources construction