本文以重庆市为例 ,认为构建重庆市地方公共财政基本框架 ,主要应把握好三个方面 :( 1)调整财政支出范围 ,优化财政支出结构 ;( 2 )构筑由市公共财政收入和公共财政支出组成的政府公共预算 ;( 3 )构建以税收收入为主体的重庆市地方公共财政收入体系。 Taking Chongqing as an example, this paper considers that to construct the basic framework of local public finance in Chongqing, we should mainly grasp three aspects: (1) to adjust the scope of financial expenditure and optimize the structure of fiscal expenditure; (2) to build the public finance revenue and public finance Expenditure composed of the public budget of the government; (3) To build a tax revenue as the mainstay of Chongqing’s local public revenue system.