摘要:進入21世紀以來，特別是近年來，上級有關部門對投向縣級的財政專項資金額度越來越高，可見，上級部門對縣級城市的發展十分的重視。我們知道，財政專項資金在促進縣城經濟發展、加快基礎設施建設和各項社會事業協調發展方面發揮著舉足輕重的作用，它是城市項目發展和實施的源泉。近幾年，隨著專項資金的增多，地方政府有關部門在管理、使用專項資金過程中存在著一些問題，導致資金的不合理分配和濫用，從而使得效益低下。這不僅影響了專項資金的使用效益和效果，甚至成為了腐敗滋生的土壤，損害了黨和政府在群眾中的形象。因此，本文以紅河州縣級財政為例，用實證的方法對問題的所在進行了闡述，并對如何規范以及管理縣級專項資金管理中存在的問題提出一些建議。

關鍵詞：縣級財政；專項資金管理；存在問題；對策

Abstract:Since twenty-first Century, especially in recent years, the amount of special finance funds from the superior departments on county-level finance increasingly higher and higher, obviously, the superior department take the development of county-level city very seriously.As we know, special finance funds play a decisive role in promoting economic development of a county, accelerating infrastructure construction and social undertakings development coordination, it is the Root of city’s project development and implementation.In recent years, as the special finance funds increased, there exists some problems in the management of special funds by the relevant departments of the local government, makes the unreasonable allocation and abuse of funds, which lead to the Utilization rate of funds keeps a low level. It not only affects the benefit and effect of special funds’ use, but also became corrupt of breeding soil, damaged the image of our party and government in the mass.Therefore, This paper describe the problems, and put forward some suggestions on the problems which exists in the specification and management of county-level special finance funds. 

Keywords: county finance; special fund management; the problem; countermeasures