“十五”时期是我国进入21世纪后实施第三步战略的开端,也是地方财政改革事业承前启后、继往开来的重要阶段。因此,地方财政工作应围绕完善基础管理与加快改革创新相结合、调整支出结构与转变投资方式相结合、加强预算管理与强化财政监督相结合,选好突破口,开拓新局面。一、以加强财源建设为核心。建立财政收入稳定增长机制根据抚顺地区经济结构特点,以 The “10th Five-Year Plan” period marks the beginning of China’s implementation of the third-step strategy after the 21st century. It is also an important stage for carrying forward the cause of the local fiscal reform and carrying forward the past and going forward. Therefore, local fiscal work should focus on improving the combination of basic management and accelerating reform and innovation, adjusting the structure of expenditure and changing the mode of investment, strengthening the combination of budget management and strengthening financial supervision, selecting breakthroughs and opening up new prospects. First, to strengthen financial resources as the core. Establish Fiscal Revenue Stable Growth Mechanism According to the characteristics of Fushun’s regional economic structure