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三级财源,即现有财源、潜在财源和后备财源,是依据客观经济发展状况,生产能力的大小,在产品(产业)开创、发展、成熟等不同时期,为国家创造财富的财源结构体系。三级财源建设,具有广泛的适应性。建设的途径就是政府运用其职能,不断巩固现有财源,持续发展潜在财源,逐步开发后备财源,形成财源体系。重视三级财源建设的开发利用,对于进一步增强地方经济实力,具有十分重要的意义。一、巩固现有财源,稳定财力。现有财源主要特点:一是生产有一定的规模,二是有定型产品;三是供、产、销渠道比较畅通。这类财源比较稳定,是完成财政收入任务的支柱。我区仅汉阳钢铁厂等十五家重点企业就占全区税收的38.5％,是完成税收任务的基本保证。但近年来发展缓慢,因此,必须立足现有财源,进一步完善承包责任制,强化内部基础管理,
The third level of financial resources, that is, the existing financial resources, potential financial resources and backup financial resources are based on the objective economic development, the size of productive capacity, and the system of financial resources that create wealth for the country in different stages of product (industry) creation, development and maturity. Three financial resources, with a wide range of adaptability. The way of construction is that the government should use its functions to continuously consolidate the existing sources of finance, continuously develop potential sources of finance, and gradually develop backup sources of funds to form a system of financial resources. Paying attention to the development and utilization of tertiary financial resources is of great significance to further enhancing the local economic strength. First, to consolidate the existing financial resources, stabilize financial resources. The main features of the existing financial resources: First, the production has a certain scale, and second, there are stereotypes products; third supply, production and sales channels more smooth. This type of financial resources is relatively stable, is the pillar of the task of completing the financial revenue. Only 15 key enterprises such as Hanyang Steel Factory in our district account for 38.5% of the tax revenue in the entire region, which is the basic guarantee for the completion of taxation tasks. However, due to the slow development in recent years, we must base ourselves on the existing financial resources to further improve the system of contract responsibility and strengthen internal management of infrastructure.