基层财政工作如何适应农村经济体制的改革和商品生产发展的要求,是发挥基层财政作用的重要问题。我认为,要充分发挥农村基层财政的职能作用,必须着眼于放开、搞活、开拓财源这个基点上.要端正理财思想,认真研究生财、聚财、用财之道,把支持农村商品经济发展放在第一位。 How grassroots financial work can meet the requirements of the reform of the rural economic system and the development of commodity production is an important issue for giving play to the role of grassroots finance. I think that in order to give full play to the rural grass-roots fiscal function, we must focus on the basic point of letting go, invigorating the economy and opening up the source of income. We must rectify our thinking on financial management and conscientiously study the means of making money, collecting wealth and using money to support the development of rural commodity economy On the first place.