为了贯彻实施积极的财政政策，近几年，国家通过增发国债用于基础设施等方面的建设资金规模越来越大，资金越来越多，有的多达数千亿元，在刺激内需、拉动经济增长方面起到了积极的作用。但在审计实践中，我们发现在国债专项资金的使用和管理方面也存在一些不容忽视的问题，有 In order to implement the proactive fiscal policy, in recent years, the state has made more and more funds for the construction of funds for infrastructure construction through issuance of treasury bonds and some more as much as hundreds of billions of yuan. In stimulating domestic demand, To stimulate economic growth has played a positive role. However, in the practice of auditing, we find that there are some problems that can not be ignored in the use and management of special funds for government bonds.