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如何立足市场需要，依托本地资源，念好山区“农”字经，培育新的财源增长点，是振兴山区农村经济的关键，也是各级政府和财政部门亟待解决的重要课题。结合广元市元坝区的实际，笔者认为开辟山区新财源应做到以下几点：一、注重耕地的综合开发利用，唱好农业特产税的重头戏。
How to base itself on the needs of the market, relying on local resources, reading the word “farming” in mountainous areas and nurturing a new growth point of the sources of wealth is the key to revitalizing the rural economy in mountainous areas and an important issue to be solved urgently by all levels of government and the financial sector. Combined with the Yuanba District, Guangyuan City, the actual situation, I believe that opening up a new source of resources should do the following mountainous areas: First, pay attention to the comprehensive development and utilization of arable land, singing the highlight of the special agricultural products tax.