财政周转金,作为财政信用的一种形式始于1964年,当时只有工业小型技术措施贷款和支农周转金两种。在1985年以前,地方财政周转金涉及的范围很窄,数额很小。随着财政管理体制的改革和国民经济的发展,地方财力逐步增强,地方财政周转金的规模和种类,逐步有所增加。它对培植地方财源,提 Financial working capital, as a form of fiscal credit, began in 1964 when there were only loans for industrial small-scale technical measures and revolving funds for supporting agriculture. Before 1985, the working capital of the local finance involved a very narrow range, a small amount. With the reform of the fiscal management system and the development of the national economy, the local financial resources have been gradually strengthened, and the scale and types of the local financial working capital gradually increased. It is to cultivate local financial resources, mention