财政信用资金是各级财政部门,按照信用原则,采取有偿方式,为支援生产和事业的发展而筹集和使用的财政资金。理应遵循“择优扶持、有偿使用、有利运转、讲求效益”的原则。但事与愿违。我们在对1994年所属县、(市)区的财政决算审计中发现,财政信用资金在投放和使用上仍存在不少问题,亟待加强管理。1、财政信用资金在有些项目投放上缺乏可行性评估论证,盲目性较大。审计中发现有些资金的投放无任何依据,随意性大、讲关系、凭感情,放“人情”款。从而使财政信用资金在投向上出现了偏差,如某区在投放20个项目中有80%的项目缺乏评估论证,并且借款手续与程序也不尽合理,因而造成大量的财政信用资金到期难以收回。 Financial credit funds are the financial funds raised and used by the financial departments at all levels in accordance with the principle of credit, paid way, and supported in the development of production and career. We should follow the principle of “giving priority to support, paying for use, benefiting from operation and emphasizing efficiency”. But things go wrong. In our audit of the fiscal accounts of the counties (districts) that belonged to the district in 1994, we found that there are still many problems in putting the credit funds into operation and in use, and we urgently need to step up their management. 1, the financial credit funds in some projects on the lack of feasibility assessment demonstration, more blindness. Audit found that there is no basis for the distribution of some funds, randomness, relations, feelings, put “human ” section. As a result, there are deviations in the investment of financial credit funds. For example, 80% of the 20 projects put into operation in a certain area lack evaluation and demonstration, and the procedures and procedures for borrowing loans are not reasonable, which has caused a large amount of financial credit funds to expire. Recover.