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党中央明确提出的具有全局意义的两个根本转变,是实现全国和黑龙江省跨世纪宏伟目标的关键,是促进国民经济和各项社会事业加快发展的总纲。两个根本转变与财政工作息息相关,紧密相联:一方面,财政体制是经济体制的重要组成部分,要实现经济体制的顺利转轨,必须通过完善和深化财税改革,建立起适应社会主义市场经济体制要求的财政管理体制和运行机制。同时,实现经济增长方式的转变,特别是促进农业发展、实施“科教兴省”战略和调整
The two fundamental changes explicitly mentioned by the party Central Committee with overall significance are the key to realizing the grand goal of the entire country and Heilongjiang Province as a cross-century and the general guideline for promoting the accelerated development of the national economy and various social undertakings. The two fundamental changes are closely related to and are closely linked to the financial work. On the one hand, the financial system is an important part of the economic system. To achieve the smooth transition of the economic system, we must establish and adapt to the socialist market economic system through perfecting and deepening the fiscal and taxation reforms Required financial management system and operating mechanism. At the same time, we should realize the transformation of the mode of economic growth, especially the promotion of agricultural development and the implementation of the strategy of “rejuvenating education through science and education”