随着财政体制改革的不断深入,部分财政资金由无偿拨款改为有偿周转使用。财政资金实行有偿周转使用,对支持生产发展、搞活流通、培育财源、提高经济效益都起了积极的作用。笔者认为,为进一步发挥财政周转金的作用,必须加强管理和考核。在财政周转金管理上,要着重抓好以下两方面的工作:一是严格划清财政信用与银行信贷的界限。财政周转金,在资金来源上坚持只运用财政预算资金,在资金使用上坚持与预算支出分配 With the continuous deepening of the reform of the financial system, some of the financial funds have been changed from gratuitous appropriation to paid-for-use. The implementation of paid-for-use fiscal funds has played a positive role in supporting the development of production, invigorating circulation, fostering financial resources and raising economic efficiency. In my opinion, in order to further play the role of financial working capital, we must strengthen management and assessment. In the management of the financial working capital, we should focus on the following two aspects: First, we must strictly draw the line between financial credit and bank credit. Financial working capital, insisting on using only the financial budget funds on the sources of funds, insisting on the distribution of budgetary expenditures on the use of funds