中国加入WTO和国家财税体制改革的不断深化，必然给地方政府的财政收入来源和财力结构带来较大影响。面临新形势和新情况，我们很有必要认真分析研究加快宜宾财源建设的目标、思路和措施，趋利避害，寻求培育新的财源，促进宜宾经济社会发展。一、宜宾市地方财源发展现状自１９ China’s accession to the WTO and the continuous deepening of the reform of the country’s taxation system will inevitably bring about a greater impact on the sources of revenue and the financial structure of local governments. Facing the new situation and the new situation, it is very necessary for us to carefully analyze and study the goals, ideas and measures to accelerate the construction of Yibin’s financial resources, seek benefits and avoid disadvantages, seek to cultivate new sources of finance and promote economic and social development in Yibin. First, Yibin City, the status quo of local financial resources since 19