Abstract: Empirical research achievements on the current situation of local financial resource structure are summarized and analyzed from the perspectives of local government's financial difficulties, performance, causes, paths and countermeasures. Combing the local financial dilemma such as economic differences, financial resources erosion, problems and performance, and local financial resources structure construction such as optimization path and empirical research results of countermeasures and suggestions, this paper sums up various research ideas and methods for regional differences in financial construction and optimization of financial resources structure, and summarizes the path selection of local financial resources structure optimization, the expansion and extension of countermeasures for optimizing local financial resources structure, the evolution of research methods, etc. At the same time, the
collection, analysis and use of research materials are briefly reviewed.

Key words: local economy, financial resource structure, tax source structure, literature review