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为加强财政专项资金管理,财政部门对扶贫资金(含以工代赈资金)、农业综合开发资金等专项资金实行了财政审核报账制管理。报账制管理办法的实施,对于保证资金安全和专款专用、规范资金拨付程序、提高资金使用效益发挥了积极作用。但从实际执行情况看,专项资金报账制管理也存在一些值得关注的问题,应引起足够重视并切实加以解决。
In order to strengthen special treasury fund management, the financial department has carried out financial auditing and reimbursement management on special funds such as poverty alleviation funds (including work-relief funds) and comprehensive agricultural development funds. The implementation of the reporting management system has played a positive role in ensuring the safety of funds and earmarking, standardizing procedures for fund appropriation, and improving the efficiency of capital utilization. However, judging from the actual implementation, there are some problems worth noting for the management of the special funds reporting system, which should be given enough attention and be effectively solved.