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阐述了防洪基金的性质与作用 ,采用系数分摊方法建立了征收防洪基金的基本框架 ,并就其管理使用办法作了分析与探讨 ,以有助于我国防洪救灾工作的开展。
Expounded the nature and role of the flood prevention fund, established the basic framework of the flood control fund by adopting the coefficient allocation method, and analyzed and discussed the management and use methods to help the flood prevention and relief work in China.