财政专项结转资金,是财政已经安排的支出当年没有用完按规定应当结转下年继续使用的专项资金。无论是从提高资金使用效益的角度来考察,还是从当前财政资金供需矛盾突出的现实来看,年终结转支出都不应当太多。然而目前的实际情况如 The special financial carry-over funds are the special funds that the fiscal expenditures that have been arranged in the current year and which have not been used up as required in the current year should be carried forward. Whether it is from the perspective of improving the efficiency of the use of funds, or from the current prominent conflict between the supply and demand of fiscal funds, the end-of-year carry-over expenditure should not be too much. However, the current situation is as follows