2017年是我国经济平稳增长、加快转型的关键之年。财政作为国家治理的基础和重要支柱,面临着巨大的压力,也承担着重大的责任。财政工作怎样更有力度更有作为,检验着财政人的担当和智慧,当前基层财政工作面临“三座大山”的考验。第一,我们正处在财政减收与增支双重压力的挤压期。近几年,各级普遍面临财政收支平衡压力。第二,我们正处在政府债务尤其是镇级债务运作的风险期。多年的快速发展,使各级地方政府积累了雄厚的实力,也形成了大 2017 is a crucial year for China’s steady economic growth and speeding up the transformation. As the foundation and important pillar of state governance, treasury is under tremendous pressure and shoulders great responsibility. At present, the financial work at the grassroots level is facing the challenge of “three big mountains”. First, we are at a period of pressing pressure from the double pressure of fiscal revenue reduction and growth. In recent years, all levels have generally faced the pressure of fiscal balance. Second, we are at a risk of running government debt, especially at the town level. The rapid development over many years has enabled local governments at all levels to accumulate solid strength and form a big presence