我国是一个自然灾害多发国家，每年因灾造成的人民生命财产损失巨大、各级党委和政府高度重视救灾工作，每年都下拨巨额的救灾资金。救灾款是党和政府为救助灾民、解决灾民基本生活困难下拨的专款，是灾区群众的“救命钱”。但是，救灾款在一些地方不能及时足额兑现甚至被挤占、挪用的现象时有发生，救灾款不救急的问题成为困扰救灾救济工作的一大难题。为保证救灾款及时足额地发放到灾民手中，专款专用，近年来·些地区陆续建立了救灾款专户管理制度。这项制度的建立是新时期民政部门根据救灾工作内在要求，坚持改革创新，切实转变救灾工作方式的一项重要举措。江西在这项工作中的探索和已取得的成功经验，值得其他省、区、市借鉴和学习推广。 China is a country with many natural disasters. Every year, the people’s lives and property losses caused by the disaster are huge. Party committees and governments at all levels attach great importance to relief work and allocate huge amounts of relief funds every year. Disaster relief funds are the earmarked funds allocated by the party and the government for helping the victims and solving the basic living difficulties of the victims. It is the “life-saving money” for the people in the disaster areas. However, in some places, disaster relief funds can not be fully redeemed or even diverted in time and diversion occurs. The problem of not providing emergency relief funds has become a major problem plaguing relief work. In order to ensure that relief funds are distributed in full and in a timely manner to the hands of the victims of the disaster, special funds have been earmarked. In recent years, some regions have successively set up a management system for special accounts for disaster relief funds. The establishment of this system is an important measure taken by the civil affairs departments in the new period in accordance with the inherent requirements of the disaster relief work, in insisting on reform and innovation, and in earnestly changing the mode of relief work. Jiangxi’s exploration in this work and the successful experience it has acquired are worth learning and promoting from other provinces, regions and municipalities.