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近些年来,为加强财政资金管理,保证专项资金专款专用,各级财政部门按照国务院、财政部、省政府和其他有关部门的要求,陆续设置了一些财政专户,这对保证项目资金支出,防止财政资金被挤占挪用起到了积极作用。同时,其中有些情况如专户数量多、种类多、资金闲置,以及专户资金规模是否合理、如何进一步加强管理,提高财政专户资金的使用效益,也值得分析研究。
In recent years, in order to strengthen the administration of financial funds and ensure the earmarking of special funds, the financial departments at all levels have successively set up some special financial accounts in accordance with the requirements of the State Council, the Ministry of Finance, the provincial government and other relevant departments, which guarantee the project capital expenditure, Preventing diversion of fiscal funds has played a positive role. At the same time, some of these situations, such as the large number of special accounts, the large number of types of vacancies and the idle funds, as well as the scale of the special account funds, are also worth analyzing and researching on how to further strengthen management and improve the efficiency of the use of funds in special accounts.