本文選題：專項(xiàng)資金管理 + 專用撥款��； 參考：《財(cái)政研究》2014年06期

【摘要】：正所謂專項(xiàng)資金,是指國(guó)家或有關(guān)部門安排的具有特定用途或?qū)ｉT用途的資金,它是用于完成專項(xiàng)工作或?qū)ｍ?xiàng)工程,需要單獨(dú)報(bào)賬核算,�？顚Ｓ貌坏门沧魉玫馁Y金。專項(xiàng)資金通常有不同的表現(xiàn)形式,如專項(xiàng)基金、專用撥款(專項(xiàng)支出、項(xiàng)目支出、各類專款)、專項(xiàng)借款等。專項(xiàng)資金有三個(gè)特點(diǎn):一是來源于財(cái)政或上級(jí)單位;二是用于特定事項(xiàng);三是需要單獨(dú)核算。據(jù)初步統(tǒng)計(jì),2013年除專項(xiàng)借款外,財(cái)政預(yù)算安排的各類專項(xiàng)資金(包括項(xiàng)目支出)近10萬個(gè),涉及資金規(guī)模數(shù)萬億元。如此龐大規(guī)模的資金在分配、管理和運(yùn)用方面存在的問題越
[Abstract]:So-called special fund, is to point to the fund that the country or relevant department arranges has a specific purpose or special purpose, it is used to complete special work or special project, need to report accounts separately, special fund is special cannot be used for other funds. Special funds usually have different forms, such as special fund, special allocation (special expenditure, project expenditure, all kinds of special funds), special loan and so on. Special funds have three characteristics: one is from the financial or superior units; the other is used for specific items; and the third is the need for separate accounting. According to preliminary statistics, in addition to special loans, nearly 100,000 special funds (including project expenditures) were allocated in the budget in 2013, involving trillions of yuan of funds. There are more and more problems in the allocation, management and use of such a large amount of funds.
【作者單位】： 財(cái)政部投資評(píng)審中心;
【分類號(hào)】：F810.6

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