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认真学习和贯彻好十五大精神,对于进一步开拓财政改革与发展的新局面具有重要的指导意义。我们要紧密结合经济和财政工作实际,以邓小平理论和党的十五大精神为指导,在财政工作中坚持解放思想,实事求是的思想路线,坚持以“三个有利于”为根本判断标准,研究处理经济和财政问题,不断开拓财政工作的新局面。在深化财政改革、健全财政职能、加强财政管理的过程中,既要坚持从中国实际出发,又要大胆吸收和借鉴国际上先进的管理经验;既要实事求是
Studying and carrying out the spirit of the 15th Party Congress in earnest is of great guiding significance for further opening up a new situation in financial reform and development. We must, in close connection with the actual economic and fiscal work, take Deng Xiaoping Theory and the 15th CPC National Congress as the guideline, adhere to the ideological line of emancipating the mind and seeking truth from facts in the financial work, and adhere to the fundamental criterion of “three benefits ” , Study and deal with economic and financial issues, and constantly open up a new situation in financial work. In the process of deepening fiscal reforms, perfecting the fiscal functions and strengthening financial management, we must insist on proceeding from the reality of China and boldly absorb and learn from the advanced international management experience. We must seek truth from facts