水保专项资金如何合理使用,是水保部门值得重视的大问题。在实践中不断改进资金的使用办法,对提高投资的经济效益,实现水保经费的良性循环,进一步搞好水土保持工作具有十分重要的意义。本文试图就检查验收、定额补助这一现行的水保资金使用办法,列摆其中的弊病,认识水土保持专项资金陡用办法改革的必要性,并对其改革的方法作一初步探讨。 How to use water conservancy special funds reasonably is a big issue that should be taken seriously by water conservancy departments. In practice, continuous improvement of the use of funds means that it is of great significance to improve the economic benefits of investment, realize the virtuous cycle of fund for water conservation and further improve soil and water conservation. This paper tries to find out the shortcomings of checking and accepting and quota subsidies, which are the current use of funds for water conservancy protection. We need to understand the necessity of stepping up the reform of special fund for soil and water conservation and make a preliminary study on the methods of its reform.