各级地方政府为发展地方经济,搞好新农村建设、农村公路建设等,向国家开发银行、农业发展银行等金融机构申请取得专项贷款。通过审计调查,发现其资金使用管理有待进一步规范,建议政府从三方面加强管理。一是财政对政府担保及政府将要兜底的各项专项贷款资金统一归口管理;二是 Local governments at all levels apply for special loans to financial institutions such as China Development Bank and Agricultural Development Bank for the development of local economy, improvement of new countryside construction and rural road construction. Through the audit investigation, found that the use of funds management needs to be further standardized, suggesting that the government strengthen management from three aspects. First, the financial guarantee for the government and the government will have to go all out of the special loan funds centralized management; second is