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专户资金作为财政资金的重要组成部分,一直以来在资金各自使用的专项领域中发挥积极有效的作用。它不仅分类核算、专款专用,促进资金的使用符合国家的政策方向,同时作为政府的调控手段,为经济的发展、社会的稳定、民生的保障做出了应有的贡献。财政专户在发挥正能量的同时,却又逐渐暴露出一些问题。笔者从专户管理存在问题入手,通过理论与实践相结合,对新形势下财政专户管理提出了一些见解,以期为财政专户管理的改进工作贡献绵薄之力。
As an important part of financial funds, special account funds have always played an active and effective role in the special areas in which funds are used. It not only classified accounting, earmarking, and promote the use of funds in line with the state’s policy direction, but also as the government’s control measures for economic development, social stability, livelihood security made due contributions. Financial accounts in the development of positive energy at the same time, but gradually revealed some problems. The author starts from the existing problems of account management, and through the combination of theory and practice, puts forward some opinions on the management of the financial account under the new situation, with a view to contributing modestly to the improvement of the management of the special accounts.