Group 1 - The core viewpoint is that the Chaotian District Finance Bureau of Guangyuan City has successfully issued special bonds amounting to 290 million yuan, which will significantly boost the economic and social development of the district [2] - The focus is on the entire process of special bond project planning, application, and fund allocation, ensuring that projects are matched with funding based on their maturity [6] - The management of special bonds emphasizes quality improvement and efficiency optimization, ensuring accurate and timely data entry into the management system for project progress and fund usage [10] Group 2 - A comprehensive lifecycle management mechanism for special bonds has been established to prevent debt risks, including a tracking system for fund usage progress [12] - An innovative three-level verification mechanism has been implemented to ensure compliance in fund payments, involving self-checks by project units, reviews by industry authorities, and joint audits by finance [12] - Performance evaluation is integrated throughout the project lifecycle to ensure that special bond funds are effectively allocated, utilized, and managed [12]