灌云县地处苏北,是典型的农业大县、工业小县、财政穷县,到1993年全县财政收入仅3954万元,是全省唯一的负增长县。近两年来,我们转换生财思路,拓展聚财领域,加大理财力度,取得了明显成效,财政收入年年大幅增长,1995年全县完成财政收入1.04亿元,比上年增长76％,比1993年增长1.6倍,提前两年实现了省确定的财政收入亿元县的目标,8年来首次实现当年收支平衡,并消化老赤字831万元;财政增收幅度比全省高出56个百分点,居全市之首,在全省10个扶贫县中增速最快;今年头4个月财政收入又比去年同期增长65.7％,初步实现了由“要饭财政”向供给型财政的转换,正加快向经营型、建设型财政转变,开始步人良性循环的轨道。回顾两年多来的实践,我们的主要做法和体会是: 一、突出效益抓发展,着力开辟财政收入新源泉 经济决定财政,经济不发展,财政收入就成为无源之水、无本之木。两年来,我们坚持加快发展不动摇,针对县情实际,着力从以下三个方面开辟财源。一是主攻扩大总量,培植财源。经济总量太小是欠发达县份的最大差距,也是制约财政收入增加的最大因素;只有迅速扩大经济总量。努力把“蛋糕”做大,才能壮大财源基础,保证财政持续、快速增长。在强化农业、确保粮棉稳定增长的同时,以培育主导产业、开发生产基地、建设专业 Guanyun County is located in northern Jiangsu, is a typical agricultural county, industrial county, financial poor counties, the county fiscal revenue in 1993 was only 39.54 million yuan, is the only negative growth in the province. In the past two years, we have changed our way of making a living, expanding the field of collecting wealth and stepping up our efforts in financial management. We have achieved remarkable results. The fiscal revenue has risen substantially every year. In 1995, the county completed a fiscal revenue of 104 million yuan, an increase of 76% over the previous year. An increase of 1.6 times in 1993 and achieving the goal of 100 billion yuan in county-defined fiscal revenue two years ahead of schedule. For the first time in eight years, the balance of payments was realized and the old deficit of 8.31 million yuan was digested. The fiscal revenue growth rate was 56 percentage points higher than that of the province , Ranking first in the city and the fastest growth among the 10 poverty alleviation counties in the province. In the first 4 months of this year, the fiscal revenue increased by 65.7% over the same period of last year, and the conversion from “food finance” to supply-type finance was initially realized. We will speed up the transition to a management-oriented and constructive fiscal system and begin to follow the path of virtuous cycles. Reviewing the past two years of practice, our main practices and experiences are as follows: I. Highlighting the Benefit of Development and Striving to Open up New Sources of Financial Revenue The economy decides that finance and economy will not develop and fiscal revenue will become a passive water without any foundation . In the past two years, we insisted on unswervingly accelerating development and focused on the actual situation in the county. We made efforts to open up financial resources from the following three aspects. First, the main expansion of the total, cultivate financial resources. Too small a total economy is the biggest disparity in underdeveloped counties and also the biggest factor constraining the growth of fiscal revenue; only the rapid expansion of the total economy. Efforts to “cake” bigger in order to strengthen the foundation of financial resources to ensure sustained and rapid financial growth. While strengthening agriculture and ensuring stable growth of grain and cotton, it is necessary to cultivate leading industries, develop production bases, and build professional