近年来,一些地方的财政部门为加强资金监控,防止挤占挪用问题发生,对扶贫资金、农村中小学危房改造和布局调整资金、人畜饮水资金、农村劳动力转移培训补助等专项资金均采取了报账管理办法,取得了明显成效。但在检查中发现,由于在实际操作中缺乏严格的制度约束,报账管理项目还 In recent years, financial departments in some places have adopted reimbursement management for special funds such as funds for poverty alleviation, reconstruction of dangerous buildings in rural primary and middle schools, funds for layout and adjustment, funds for drinking water for people and livestock, and subsidies for the transfer of rural labor force, in order to strengthen fund monitoring and prevent diversion of misappropriation and diversion. Measures, achieved remarkable results. However, in the inspection found that due to the lack of strict institutional constraints in practice, reimbursement management project also