周转金是国家财政为支援地方经济发展而设置的有偿投放、定期回收、周转使用的专项资金，有支农、文教行政等各类周转金，属财政资金性质，由各级财政预算管理部门负责安排、投放、使用。财政周转金的建立，为支持各地的经济发展，特别是老、少、边、穷地区的发展发挥了巨... Working capital is the state finance to support the development of local economy paid set, regular recovery, working capital use of special funds, support agriculture, culture and education administration and other types of working capital, is a financial capital, by the financial department at all levels is responsible for the management Arrange, put, use. The establishment of the financial working capital has played an important role in supporting the economic development of all parts of the country, especially the development of the old, the small, the marginal and the poor.