一、晋档达标活动的指导思想及基本内涵1994年我国实施了新财税体制。新体制的提出使如何努力增加地方收人，保证“吃饭”与建设的需要，成为地方财政亟待解决的重要课题。为此，我们把工作重心转向了财源建设，特别是通过开展乡镇财政收人晋档达标活动，加大了财政农村财源建 I. The guiding ideology and basic connotation of the standard-grade activities of the Jin archives In 1994, China implemented the new fiscal and taxation system. The proposal of the new system has made it an important issue to be solved urgently in local finance how to make efforts to increase local revenue and ensure the need of “meal” and construction. To this end, we have shifted the focus of work to the construction of financial resources. In particular, we have increased the fiscal revenue and rural incomes