国家农发办出台的《国家农业综合开发项目和资金管理暂行办法》以下简称《暂行办法》，明确提出了要实行项目管理和资金管理的有机结合，我们在认真学习、不断探索的基础上，通过积极推行县级报帐制，较好地实现了项目管理和资金管理的有机结合。一、以工程实施过程和资金运行 The “Provisional Measures for the Comprehensive Management of Agricultural Comprehensive Development Projects and Funds Management” promulgated by the State Agricultural Development Office (hereinafter referred to as the “Interim Measures”) explicitly proposed the organic combination of project management and capital management. On the basis of earnest study and continuous exploration, Through active implementation of the county-level accounting system, the project management and fund management are well integrated. First, the project implementation process and capital operation