小型农田水利补助费,是国家预算安排用于扶持农村发展小型农田水利、建设小水电站和抗旱的专项经费。如何管理好并发挥这部分补助费的最佳效益,是一个带有普遍性的问题。根据多年从事管理使用小农水补助费的经验,并针对使用管理中经常出现的问题,提出了“跟踪亮牌法”的管理方法。所谓“跟踪亮牌法”,是对小农水补助费实行“补助跟踪,效益亮牌,定位管理,奖优罚劣”的一种新型水利专项资金管理办法。它的具体作法是:凡用小农水补助费整治配套,新建扩建的水利工程,从编报预算到竣工决算的每个阶 Small farmland water conservancy subsidies, is the state budget for supporting rural development of small farmland water conservancy, construction of small hydropower stations and drought-specific funds. How to manage and exert the best benefit of this part of the subsidy is a question of universality. Based on years of experience in the management of the use of subsidies for small-scale farming, and in view of the problems frequently encountered in the management of use, a management method of “tracking the bright card” has been put forward. The so-called “tracking bright card method” is a new type of special fund management measures for water resources implemented on the subsidy of small-farmers’ subsidy tracking, benefit bright card, positioning management, reward and punishment fine inferior. Its specific approach is: where small farmers subsidies for remediation facilities, the new expansion of water conservancy projects, from the budget to the final accounts of the completion of the order