Under the background of complex economic factors and epidemic situation at home and abroad，the general budget of the three northeastern provinces in 2020 did not reach the expected objectives of previous years，the rigidity of fiscal expenditure was obvious，and the financial situation was relatively severe. Starting from 2021，the general public budget revenue and tax revenue of the three provinces have increased significantly，the effect of tax reduction and fee reduction policies is significant，the economic stability is getting better and better，and the government fund revenue and other revenue have also played a certain hedging role in tax revenue，which has greatly promoted the normal operation of finance. During the 14th Five-Year Plan period，the downward pressure on the fiscal revenue of the three northeastern provinces still exists，and the expansion trend of fiscal expenditure will continue. In the future，we will continue to implement an active fiscal policy；Appropriately raise the standards for setting fiscal deficit ratios and government reserve funds；Attach great importance to local debt risks and population aging risks；Accelerate the implementation of the release of special bonds to the field of “new infrastructure”；Fully stimulate consumption capacity and promote regional economic development；Promote the sustainable development of local finance.