财政周转金从产生以来，由于开始时规模很小，没有制订相应的核算办法。以后规模渐大，门类渐多，但核算办法没有跟上，各部门各地区或者各自为政，或者放任自流，以致造成信息闭塞、管理混乱等弊端。为了适应社会主义市场经济发展的需要，财政部根据朱铝基副总理关于清理整顿 Since the establishment of the financial working capital, due to its small size at the beginning, no corresponding accounting measures have been formulated. After gradual increase in size, more and more categories, but the accounting methods did not keep up, all departments in various departments or on their own, or laissez-faire, resulting in information blockage, management chaos and other drawbacks. In order to meet the needs of the development of the socialist market economy, the Ministry of Finance, in accordance with Zhu Liji’s proposal to clean up and rectify