财政周转金是按照有偿原则周转使用的财政资金,主要用于支持农业开发和农村经济的发展,以及某些科教文卫事业,更好地发挥其促进地方经济和社会事业发展的积极作用。 目前,财政周转金的会计核算方法各地不尽一致,管理相对弱化,更有甚者,一些地区把财政周转金当作一种补助性 Financial Working Capital is a financial fund used for working according to the principle of compensation. It is mainly used to support agricultural development and the development of rural economy, as well as certain science, education and health undertakings, so as to better exert their positive role in promoting the development of local economy and social undertakings. At present, accounting methods for fiscal working capital are not uniform throughout the country and their management is relatively weakened. What is even worse is that in some regions, the fiscal working capital is used as a subsidy