近年来,在财政专项资金监督检查中,发现资金使用管理中存在一些严重的违法违纪问题,应引起各级政府和财政部门的高度重视。(一)项目前期立项审核不规范,导致后期被迫调整。主要表现在:各项审查资料如项目建设书、可行性报告等资料不全,部分项目未严格履行项目立项、申报、审批手续,存在越级申报、越级审批等问题;财政部门和项目主管部门对部分项目的合理性、必要性、可行性缺乏考察论证,审核把关不细,存 In recent years, we have found that there are some serious violations of laws and regulations in the management of the use of funds in the supervision and inspection of special funds for finance, which should be given high priority by governments at all levels and the financial sector. (A) The project early stage project audit is not standardized, resulting in forced adjustment later. Mainly in: the review of information such as project construction books, feasibility reports and other information is not complete, some projects did not strictly fulfill the project approval, reporting, examination and approval procedures, the existence of the more leveled declaration, leapfrog approval and other issues; the financial department and the project authorities on the part The rationality, necessity and feasibility of the project are lack of examination and argumentation, and the examination and approval are not detailed and kept