近几年来,在各级财政内部陆续建立了多项财政周转金。据福建省财政厅最近调查,1989年全省各项财政周转金总额已相当于这一年全省财政收入的31.3%,其中属省级财政掌握的为这一年省级财政收入的110%,数量很可观。建立各项财政周转金,对促进生产发展、支持改革开放、缓解财政困难、提高财政资金使用效益等方面,无疑都有积极作用。但 In recent years, a number of financial working capital have been set up successively at all levels of finance. According to a recent survey conducted by Fujian Provincial Department of Finance, the total amount of all the financial circulating funds in the whole province in 1989 was equivalent to 31.3% of the total fiscal revenue of the whole country this year, of which 110% , The number is impressive. The establishment of all kinds of financial revolving funds undoubtedly plays a positive role in promoting the development of production, supporting the reform and opening up, alleviating financial difficulties and improving the efficiency of the use of fiscal funds. but