中国共产党第十八次全国代表大会上首次提出了“美丽中国”这一概念,为全体中国人民勾画了一幅未来发展的蓝图,同时会上提出要全面深化经济体制改革,完善促进主体功能区建设的公共财政体系,这无疑有利于“美丽中国”的实现。本文从“美丽中国”的视角出发,重温我国主体功能区规划提出的背景,分析主体功能区建设的现状,并结合现实探讨如何进一步完善促进主体功能区建设的公共财政体系。 The concept of “beautiful China” was first proposed by the Chinese Communist Party at the 18th National Congress to outline a blueprint for the future development of the entire Chinese people. At the same time, it was proposed that the economic system reform should be deepened in an all-round way, The construction of public finance system in functional area undoubtedly benefits the realization of “Beautiful China”. From the perspective of “Beautiful China ”, this paper reviews the background proposed by the planning of main functional areas in China, analyzes the status quo of the construction of main functional areas, and discusses how to further improve the public financial system that promotes the construction of the main functional areas.