摘要:进入21世纪以来，特别是近年来，上级有关部门对投向县级的财政专项资金额度越来越高，可见，上级部门对县级城市的发展十分的重视。我们知道，财政专项资金在促进县城经济发展、加快基础设施建设和各项社会事业协调发展方面发挥着举足轻重的作用，它是城市项目发展和实施的源泉。近几年，随着专项资金的增多，地方政府有关部门在管理、使用专项资金过程中存在着一些问题，导致资金的不合理分配和滥用，从而使得效益低下。这不仅影响了专项资金的使用效益和效果，甚至成为了腐败滋生的土壤，损害了党和政府在群众中的形象。因此，本文以红河州县级财政为例，用实证的方法对问题的所在进行了阐述，并对如何规范以及管理县级专项资金管理中存在的问题提出一些建议。

关键词：县级财政；专项资金管理；存在问题；对策

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