浅议国家财政专项扶贫资金的使用与财务监管

The Use of and Supervision over National Special Financial Fund for Poverty Alleviation

随着国家财政专项扶贫工作的开展,财政专项扶贫资金是否能够充分发挥其应有的使用效益这一问题引起了社会各界的广泛关注。从对财政专项扶贫资金财务监管角度出发,从目前我国财政专项扶贫资金使用现状进行分析,一方面,以揭示国家财政专项扶贫资金由于财务监管的缺失而造成其在使用中存在的问题和原因,另一方面,为提高国家财政专项扶贫资金使用的合法性、合规性、有效性,寻找切实可行的解决途径。只有各相关职能部门齐心合力,加大对财政专项扶贫资金使用的监管力度,不断提升财务监管水平,才能确保财政专项扶贫资金发挥应有的经济效益和社会效益。

With the development of the national special financial poverty alleviation,whether the special financialfundfor poverty alleviation can give full play to its due efficiency has attracted wide attention from all walks of life.From the point of view of financial supervision of the fund,this paper analyses the current situation of the use of the fund in China.On the one hand,it reveals the problems and reasons of the use of the fund due to the lack of financial supervision.On the other hand,it aims to find practical solutionsin promoting the legitimacy,compliance and effectiveness of the use the fund.Only when the relevant functional departments work together to strengthen the supervision of the use of the fund and constantly improve the level of financial supervision,can we ensure that the fund plays thedue economic and social benefits.