近两年来,琼山市财政局针对日益突出的新增主体税源增长缓慢跟原有主体税源下滑之间的矛盾,以及全市财政收入总量相对不足与资金需求量大之间的矛盾,进行了一系列体制改革,在建立地方公共财政管理体系方面迈出了坚实的步伐。在积极不断的探索中,取得了较好成绩,并在全省财政系统产生了较大影响。一、调整支出结构,促进事业发展琼山市财政局按照建立公共财政框架的要求,调整支出结构,控制支出增长,提高财政资源配置效率,促进各项社会事业发展,一是全年财政增支主要放在科技三项费用、科学事业费、教育事业、生活保障支出等方面,突出了按照公共财政要求逐步调整支出结构这一显著特征。二是投入基本建设资金1361万元,整治美舍河,建设乡村道路和城市基础设施。二、加强财政管理,推进财政改革 In the past two years, Qiongshan Municipal Bureau of Finance in view of the increasingly prominent contradiction between the slow growth of newly-added tax sources and the downturn of the tax sources of the original entities, as well as the contradiction between the relative insufficient fiscal revenue and the large capital demand in the city A series of structural reforms have taken a solid step toward establishing a local public financial management system. In the positive and continuous exploration, we have achieved good results and have had a great impact on the financial system in the province. I. Adjusting Expenditure Structure and Promoting Business Development According to the requirements of establishing a public financial framework, Qiongshan City Bureau of Finance adjusted the expenditure structure, controlled the growth of expenditure, improved the allocation of financial resources and promoted the development of various social undertakings. First, the fiscal increase It mainly focuses on the three features of science and technology, the expenses of scientific undertakings, education, and living expenses, highlighting the notable feature of gradually adjusting the expenditure structure in accordance with the requirements of public finance. Second, it invested 13.61 million yuan in capital construction to rehabilitate the Mische River and build rural roads and urban infrastructure. Second, strengthen financial management, promote financial reform