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抓好财源建设,培植和壮大财源基础,是促进国民经济持续稳定健康发展的重要措施。也是缓解财政困难、实现财政振兴的根本保证。从近些年抓财源建设的实践来看,笔者觉得,推进财源建设必须注重搞好五个结合。第一,注重虚实结合。开展好一项工作离不开正确的理论指导,财源建设也是这样。前些年,当我国乡镇企业兴起时,有些地方提出要办没有省界、没有国界的企业,而把就地取材、就地加工、就地销售的“三就地”办厂方针当作小农经济思想来批判。这就明显地背离了正确的理论轨道。马克思的政治经济理论明确指出:商品的价值是由社会必要劳动时间决定的。就地取材、就地加工、就地销售,就能够缩短社会必要劳动时间,这正是我们追求的目标,怎么会是小农经济思想呢?一个地区
Grasping the construction of financial resources and fostering and strengthening the foundation of financial resources are important measures to promote the sustained, stable and healthy development of the national economy. It is also the fundamental guarantee for alleviating financial difficulties and realizing financial rejuvenation. From the practice of grasping the construction of financial resources in recent years, the author believes that we must pay attention to the combination of the five in promoting the construction of financial resources. First, focus on the actual situation. To carry out a good job can not be separated from the correct theoretical guidance, as is the construction of financial resources. In previous years, when the rise of township and village enterprises in our country, some places proposed to set up factories that lacked provincial boundaries and no boundaries, and put in place, processed locally and on-site sales the principle of “three places” Criticize the thought of smallholder economy. This clearly departs from the correct theoretical track. Marx’s political and economic theory clearly states that the value of commodities is determined by the socially necessary working hours. It is precisely the goal we seek and how can we think of a smallholder economy in the light of the fact that local materials, local processing and local sales can shorten the necessary social working time?