In order to further standardize the anti-epidemic special bond funds management, give full play to the effectiveness of the use of funds, in accordance with the "special transfer of central financial funds management," "anti-epidemic special bond funds management," "Liaoning Province, the central government directly to the implementation of funds and project management rules," and other relevant provisions, combined with the actuality of our region, the development of this approach. First, the direction of the use of funds In accordance with the relevant provisions of the country, the province, the anti-epidemic special bond focus on anti-epidemic expenditures and infrastructure construction in two areas, and can be invested in a certain amount of revenue to ensure the construction of urban areas, agriculture, forestry and water conservancy and other projects. Strictly prohibited for land reserves and shantytown renovation projects, strictly prohibited for the construction of government buildings and venues performance engineering, image engineering, strictly prohibited for the government to settle the accounts owed by the private sector small and medium-sized enterprises. For anti-epidemic expenditure funds, mainly for patient treatment, front-line medical personnel subsidies, prevention and control of material purchases, as well as reducing or exempting the enterprise rent, guaranteed loan subsidies, the implementation of the policy of stabilizing enterprises. For infrastructure construction funds, can be used in full as project capital, must be used for projects with a certain return, mainly including six areas: First, the national major epidemic treatment base, urban infectious disease treatment network, public **** facilities, dual-use transformation of the pilot, district hospitals, such as the capacity of public **** health facilities; Second, the construction of the local emergency material reserve facilities system; Third, water supply and drainage, gas supply and heating Pipeline network, including pipeline network of urban roads, urban public **** service facilities, urban element configuration platform and other municipal facilities; four is the harmless treatment of medical waste and hazardous waste, urban sewage treatment facilities, urban garbage disposal facilities, such as urban environmental infrastructure; five is the transformation of the town's old neighborhoods directly related to the outside supporting infrastructure; six is the railroad, toll roads, airports and other transportation infrastructure. Second, the funds repayment requirements Special anti-epidemic bond interest from the central government to bear the full burden of funds used in the region since the sixth year, 20% of the principal repayment each year, the 10th year of repayment is complete, and through the government fund budget level by level to the central government. For areas that cannot repay the principal on time, the corresponding funds will be deducted from the year-end settlement with the local finance. Individual repayment of areas with genuine difficulties, may be appropriate to extend the repayment period, subject to the consent of the Ministry of Finance reported to the State Council for approval, the extension period of up to 2 years. Special anti-epidemic bond repayment funds can be integrated project investment income, government fund budgets, state-owned capital operating budgets, etc., if necessary, can be transferred from the general public **** budget to solve the problem. Third, the funds issued and disbursed First, we must strengthen the integration of funds. To reasonably grasp the pace and intensity of capital expenditure, according to the financial situation, taking into account the inter-annual budget balance, prioritization, can not blindly plug the holes, out of policy, paving the way, the rational use of higher level subsidies and funds at this level, the scientific arrangements for the second half of the expenditure, to prevent the "loose after the tight", to ensure that the annual balance of financial revenues and expenditures, Financial smooth operation. Second to standardize the budget issued. Strictly in accordance with the anti-epidemic special national bond funds budget management requirements, anti-epidemic special national bond funds issued separately, separately identified, and through the allocation of funds, disbursements, the use of the entire process, and remain unchanged. When issuing special national bond funds to fight epidemics, the budget indicator documents should be issued separately, and in accordance with the revised "Government Revenue and Expenditure Classification Subjects," the correct use of the functional classification of expenditure subjects, to keep the identification of funds unchanged, and at the same time in the indicator management system in a timely manner to log in the relevant indicators and directly to the identification of the funds into the monitoring system to ensure that the data is true, the accounts are clear, and the direction of the flow is clear. Third, we should speed up the disbursement and utilization. In accordance with the centralized payment system of the treasury and the anti-epidemic special national bond funds use requirements, within the prescribed time limit issued funds indicator documents, strictly prohibit the retention and misappropriation or take alternative ways to recover the funds. To strictly anti-epidemic special national bond funds disbursement requirements, point-to-point payment of funds to the final payee, shall not take the cash mode of payment, shall not be illegal to transfer funds to the budget unit account of real funds. In strict accordance with the "notice on the work related to the implementation of funds directly to the budget" (Liao Caiku [2020] No. 151) requirements, will do a good job in the implementation of the funds budget, transfer reconciliation, centralized payment of the Treasury, monitoring the system information entry, etc., to improve the efficiency of funds disbursement to accelerate the progress of funds disbursement, the earliest possible to play the effect of the funds. Fourth, the funds supervision and management First, the anti-epidemic special bond funds are all included in the central financial direct funding monitoring system for the whole process of monitoring, the District Finance Bureau to strengthen the funds of the daily supervision and key monitoring of the illegal use of anti-epidemic special bond funds, in accordance with the rules of law and seriously pursue accountability. Secondly, we must strictly according to the direction of funding support and expenditure scope of use, involving project funds should be strictly in accordance with the project approval organization and implementation, shall not change the direction of support, adjust the purpose of expenditure, shall not arbitrarily expand the scope of expenditure, increase the expenditure standard. Third, the performance target requirements, timely decomposition of the issued performance targets, do a good job of the whole process of performance management; funds to organize the project implementation departments and funds to carry out the implementation of the performance of the unit to monitor, focus on the evaluation of the work of the performance of the implementation of the outstanding issues found in a timely manner to take corrective measures or adjust the funding arrangements to ensure that the funds are invested in line with the relevant policies and regulations, and to achieve the expected performance targets as scheduled. Fourth, serious financial discipline. In the central direct funds allocation, disbursement, use of the process of misrepresentation and fraudulent claims, retention and misappropriation and other violations of the law, as well as other abuses of power, dereliction of duty, favoritism and other violations of law and discipline, in accordance with the "Chinese People's *** and the State Budget Law" "Chinese People's *** and the State Civil Servants Law" "Chinese People's *** and the State Supervision Law" "Regulations on Punishments and Sanctions for Fiscal Violations," and other relevant state regulations. Provisions of the corresponding responsibility, and by the municipal finance department in accordance with the provisions of the recovery of the funds to re-arrange the use; suspected of committing a crime, according to law, transferred to the judicial organs. These measures shall be implemented from the date of issuance, by the anti-epidemic special national debt leading group is responsible for interpretation.