不断完善财政支出的管理制度,提高财政资金的使用率,是我国财政体制改革的重要环节,而在整个财政支出过程中,专项资金的管理显得十分重要,因为它涉及到我国社会建设和发展的方方面面。但是,我国目前的专项资金划拨和使用还存在许多问题和不足,为了提高资金的利用率,我们必须深化专项资金改革,加强财政对专项资金的监督检查,完善专项资金的管理。 The continuous improvement of the management system of fiscal expenditures and the improvement of the utilization rate of fiscal funds are important links in the reform of the financial system in our country. However, the management of special funds is of great importance throughout the fiscal expenditure because it involves the construction and development of our society All aspects. However, there are still many problems and deficiencies in the transfer and use of special funds in our country. In order to improve the utilization rate of funds, we must deepen the reform of special funds, strengthen the supervision and inspection of special funds by the financial sector, and improve the management of special funds.