党的十五大在我国改革开放和社会主义经济建设的一系列理论和实践问题上具有重大突破,这对我国基本建设投资及财政财务管理将产生深远的影响。在新的形势下,加强基本建设财政财务管理,首先要根据党的十五大精神,解放思想,更新观念,认真研究目前基本建设及财政财务管理中出现的新情况、新问题。比如:如何根据建立社会主义市场经济体制的要求, The 15th National Congress of the CPC has made major breakthroughs in a series of theoretical and practical issues concerning China’s reform and opening up as well as its socialist economic construction. This will have a profound impact on China’s capital construction investment and financial and financial management. Under the new situation, first of all, according to the spirit of the 15th Party Congress, we must emancipate our minds, update our concepts and carefully study the new situations and problems that have emerged in the current capital construction and financial and financial management. For example: how to establish a socialist market economic system requirements,