支持雅安实现新跨越，财政工作的着力点应该是树立财源发展新观念，努力实现五个转变，构筑一个体系，处理好财源建设的四个关系和财政工作要定好位。一、实现雅安新跨越，财政工作的着力点要在努力“实现五个转变、构筑一个体系”上下功夫（一）实现“五个转变”。一是由重财 The focus of Ya’an’s efforts to achieve a new leap-forward and fiscal work should be to establish a new concept of the development of resources and resources, strive to achieve the five transformations, build a system and properly handle the four relations and financial work for the construction of the financial resources. I. Striving to Achieve New Leaps in Ya’an and Fiscal Work We should work hard to “achieve the five changes and build a system” (a) to achieve “five changes.” First, by the heavy fiscal