几年来，通过对财政预算执行情况的审计，我们发现，地方财政周转金的使用和管理存在相当普遍甚至较为严重的问题。这些问题如果得不到及时解决，不仅会影响资金的周转，也使一些经济效益相对较好，而资金短缺的企业得不到应有的扶持，因此，剖析问题的根源，寻求其对策是十分 Over the past few years, through the audit on the implementation of the budget, we found that the use and management of the local financial working capital has been quite common or even more serious problems. If these problems are not solved in a timely manner, not only the turnover of funds will be affected, but also some economic benefits will be relatively good while the enterprises in shortage of funds will not receive due support. Therefore, it is very necessary to analyze the root causes of the problems and seek solutions