近年来,各级政府投入到各领域、各行业、各重点项目的专项资金数额越来越大,发挥的作用也愈来愈明显。但是,由于专项资金管理体制不够完善,加上很多配套政策制度滞后、监督乏力等因素,导致专项资金在拨付、管理和使用环节违规违纪违法问题屡屡发生,不容忽视。一是弄虚作假,骗取 In recent years, governments at all levels have devoted themselves to various fields, and the amount of special funds in various industries and key projects has been increasing and their role has become increasingly evident. However, due to the imperfect management system of special funds, the lagging behind of many supporting policies and systems and the lack of supervision, the problems of irregularities and violations of laws and regulations in the appropriation, management and use of special funds have occurred frequently and should not be overlooked. First, fraud, fraud