多年来，对“灾歉减免”资金的管理，一直都是实行的“按规定”提取，并在当年按要求“全部、及时”发放到位的政策，可这一规定在实际工作中，对发挥“灾歉减免”资金的使用价值并不是十分理想的。笔者认为，只有对“灾歉减免”资金形成一定的积累，才能提高其使用效益。一、? Over the years, the management of funds for “disaster relief and relief” has always been the implementation of the “according to the provisions” of the extraction, and in accordance with the requirements of the year, “all in a timely manner” issued in place of the policy, but this provision in actual work, to play “Apologize for relief” the value of the use of funds is not very satisfactory. The author believes that only a certain accumulation of “disaster relief relief” funds in order to improve its efficiency. one,?