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推进主体功能区建设,需要财政政策对区域经济发展中市场机制的失灵领域进行调节,引导资源要素向目标功能区合理流动,以促进目标功能区经济发展方式的转变.研究推进主体功能区建设的财政政策,要对其政策目标、政策工具、政策类型等政策体系进行分析,并提出与主体功能区的功能定位和发展要求相一致的政策思路和政策建议.“,”The propulsion of building major function al areas,needs fiscal policy to regulate the market mechanism failure in the regional economic development process and guide resource elements to flow through the target functional areas,in order to promote the economic development mode changes of target functional areas.This paper studies the fiscal policy including its policy objectives,policy tools and policy types,so as to promote the construction of major functional areas.Then it proposes some policy thinking and policy recommendations consistent to the functional orientation and development require of major functional areas.