◆ 财政支出管理改革意义重大 　　◆ 借鉴焦作经验，建立适应社会主义市场经济发展要求的财政支出管理新机制 　　◆ 把握重点，合理解决财政支出管理改革中的问题 　　◆ 调整支出结构，集中财力解决县乡拖欠的干部教师工资 　　◆ 加强领导，精心组织，确保各项改革顺利实施 ◆ The reform of fiscal expenditure management is of great significance ◆ Drawing on Jiaozuo’s experience, we should establish a new mechanism of financial expenditure management that meets the requirements of the development of the socialist market economy. ◆ Grasp the key points and rationally solve the problems in the reform of the financial expenditure management. ◆ Adjust the expenditure structure and concentrate financial resources on resolving arrears Of cadres and teachers salary ◆ strengthen leadership, well-organized to ensure the smooth implementation of various reforms