目前,全国各地已普遍实行了财政支农周转金办法,实行这一办法的主要目的,一是为了促使受援者加强核算和经营管理,提高资金使用效益;二是逐步建立一笔强大的支农基金,缓解农业资金供需矛盾,促进农业生产协调发展;三是促进财政部门、主管部门更新观念,改变作风,使财政支农工作由“供给型”转变为“经营管理型”。但是,从实际情况看,现在实行的周转金不收取手续费、占用费的办法,不 At present, the main purpose of implementing this approach is that the government has implemented the method of working out the financial support for agriculture at all levels throughout the country. The first purpose is to encourage the recipients to strengthen their accounting and operation management and improve the efficiency of the use of funds. The second step is to gradually establish a strong branch Agricultural funds to ease the contradiction between supply and demand of agricultural funds and promote the coordinated development of agricultural production; third is to promote the financial sector, the competent departments to update their ideas and change their style of work so that the financial support for agriculture from “supply ” into "management . However, from the actual situation, the current implementation of the working capital does not charge fees, occupy fees approach, not