江西省吉水县建立健全规章制度，加大监督管理力度，确保了救灾资金的有效使用。 一是建立救灾资金专户管理制度。在县级财政中设立救灾资金专户，将上级分配的救灾资金及县本级财政预算安排的自然灾害救济事业费和历年结转的救灾资金集中到救灾资金专户中统一管理。同时，各乡 Jishui County, Jiangxi Province to establish and improve rules and regulations, increase supervision and management efforts to ensure the effective use of relief funds. First, the establishment of disaster relief funds account management system. Special funds for disaster relief funds should be set up in the county-level treasury so that disaster relief funds allocated by superiors and natural disaster relief operating funds arranged at the county-level fiscal budgets and disaster relief funds carried over the years will be centralized in special accounts for disaster relief funds. At the same time, townships