专项资金是财政分配用于专项事业的资金,是公共支出的重要组成部分。本文首先探讨了目前财政专项资金管理存在的问题与不足,然后就完善财政专项资金管理提出了若干建议和对策。 Special funds are the funds allocated for special projects and are an important part of public expenditure. This article first discusses the current problems and shortcomings in the management of special financial funds, and then puts forward some suggestions and countermeasures on how to perfect the management of special financial funds.