财政周转金是国家财政运用财政信用形式支援经济发展的有偿资金,是财政资金的重要组成部分。多年来,财政部门为了扶持发展工农业生产投放了大量的周转金,取到了显著效果。但是,财政周转金回收难是存在的一个突出问题,资金沉淀,损失浪费严重,许多资金长期收不回,有的甚至成了无主呆帐、严重影响了 Financial Working Capital is the national finance to use financial forms of credit to support the economic development of the paid funds is an important part of the financial funds. Over the years, the financial sector has invested significant amounts of working capital in order to support the development of industrial and agricultural production and has achieved remarkable results. However, the recovery of the financial working capital is a prominent problem which is hard to find. There is a serious problem of capital deposition, serious loss and wastage, long-term recovery of many funds, and some even becoming unprofitable.