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民族自治地方财政自治的目标选择是民族自治地方财政自治的基本内容，也是实现民族自治地方财政自治健康运行的基本保障。本文以党的十五大精神为指针，根据民族区域自治法的基本原则，结合民族自治地方的实际，提出了民族自治地方财政自治目标选择的对策及思路：重构民族自治地方财源体系；建立规范的转移支付制度；加强民族自治地方财税法制建设。
The goal of financial autonomy in ethnic autonomous areas is the basic content of financial autonomy in ethnic autonomous areas and also the basic guarantee for the healthy and autonomous financial autonomy in ethnic autonomous areas. Based on the basic principles of the law of regional autonomy and the reality of ethnic autonomous areas, this paper puts forward the countermeasures and thinking of the target of financial autonomy in ethnic autonomous areas: Reconstructing the system of financial resources in ethnic autonomous areas; Standardize the transfer payment system; and strengthen fiscal and taxation legal system in ethnic autonomous areas.