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财政专户的资金管理模式在财政体制的历次改革中起到了重要的推动作用,近年来财政专户中的资金总量、使用范围出现了不断增加与扩大化的趋势,需要合理调整资金管理方案,以有效盘活资金存量,积极防控资金运行风险。本文分析了基本建设财政专户资金运行特点,包括专户中资金安排规模较大,资金闲置问题突出;并探讨了管理基本建设财政专户资金的对策,包括强化专户资金监管力度,保障资金安全;保障专户资金实现合理流通,充分利用资金;采用直接拨付管理模式,减少专户余额。
The financial management model of the special account has played an important role in promoting the reform of the financial system. In recent years, the total amount of funds and the scope of use of the financial special accounts have been increasing and expanding. Therefore, it is necessary to properly adjust the fund management plan In order to effectively revitalize the stock of funds and actively prevent and control the capital operation risks. This article analyzes the capital operation characteristics of the capital construction finance account, including the large-scale fund arrangement in the special account and the outstanding fund idleness. It also discusses the countermeasures to manage capital of the capital construction finance, including strengthening supervision of the capital of the special account and safeguarding the funds Security; protect the account funds to achieve a reasonable circulation, make full use of funds; direct allocation management mode to reduce the balance of accounts.