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加强对财政支农周转金的考核,是提高支农周转金使用效益的重要措施之一。前一段时期,在财政支农周转金的考核上,各地采用的指标不一,数字口径也不一致。为了在全国范围内统一考核指标及数字口径,以便系统、全面地考核支农周转金的使用、回收情况,衡量各级财政部门支农周转金管理工作水平。及时发现支农周转金在周转使用过程中的问题,采取切实可行的措施,提高资金使用效益,1986年财政部印发了《关于财政支农周转金考核指标及计算方法的意见》。现对财政支农周转金考核指标和计算方法简介如下:
Strengthening the examination of the financial support for the working capital is one of the important measures to improve the efficiency of using the working capital support for agriculture. The previous period, the assessment of the financial support for agriculture revolving funds, the indicators used throughout the different, the numerical aperture is inconsistent. In order to unify the assessment indicators and numerical caliber nationwide in order to systematically and comprehensively examine the use and recovery of the revolving fund for supporting agriculture and measure the level of management of the revolving fund for supporting agriculture by the financial departments at all levels. In time, it was discovered that the problems of using the working capital for supporting agriculture in the process of turnover and adopting practical measures to improve the efficiency of the use of funds. In 1986, the Ministry of Finance issued the Opinions on the Examination Indexes and Calculation Methods of Working Capital for Supporting Agriculture. The financial support for agriculture is now working capital assessment indicators and calculation methods are as follows: