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事业单位专项资金是当前事业单位财务工作的重要组成部分。本文从加强事业单位专项资金管理的意义出发,发现事业单位专项资金管理存在的重视程度不够,管理意识薄弱,专项资金管理预算制度不完善,执行不严格等问题,这些问题的存在直接影响了资金的使用效率和效果。因此提出了事业单位专项资金管理中需要加深对专项资金管理的认识,完善专项资金管理制度,做好专项资金核算和绩效评价等对策,希望能增强资金使用者和管理者的责任意识,并为事业单位及财政部门提供参考。
Special funds of public institutions is an important part of the financial work of public institutions. In this paper, starting from the significance of strengthening the special fund management of public institutions, it is found that there are not enough emphasis on the special fund management of public institutions, the weak management awareness, the imperfect budget management system of special funds, and the non-strict implementation of the special fund management. These problems have a direct impact on the funds The use of efficiency and effectiveness. Therefore, it is suggested that we should deepen the understanding of special fund management, improve the special fund management system and do a good job of special fund accounting and performance evaluation in the special fund management of public institutions, hoping to enhance the sense of responsibility of fund users and managers, Public institutions and the financial sector for reference.