财政专项资金内部控制体系的构建

近些年来，随着我国在财政专项资金支出越来愈多，开展的项目种类越来越繁杂，逐渐在财政支出的安排与执行上显露弊端。财政专项资金支出是用于建设我国公共事业的重要财政补贴，如何科学合理化的构建内部财政控制机构，完善内部控制体系，是关系到我国财政部门以及社会主义建设的重要保障。本文从现阶段的财政专项资金的预算控制现状出发，提出能合理构建专项财政支出的理论依据，为完善专项资金的内部控制作出贡献。

In recent years, with the increasing expenditure of special funds in our country, the types of projects are becoming more and more complicated. The expenditure of special funds is an important financial subsidy for the construction of public utilities in China. How to scientifically and rationally build internal financial control institutions and improve the internal control system is an important guarantee for our financial sector and socialist construction. Starting from the current budget control status of special funds, this paper puts forward the theoretical basis for building a special financial expenditure, and contributes to improving the internal control of special funds.