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随着国家不断加大对教育的预算投入,高等院校专项资金数额逐年增加,专项资金为高校的建设和发展提供保证。专项资金的有效使用有利于提高高校的教学质量和科研能力,最终有利于推动我国经济和科技的发展。但目前,高校对专项资金的管理仍相对薄弱,存在着预算执行慢、管理不严、结余资金数额较大等问题,直接影响了资金的使用效益。本文首先解析专项资金,其次探讨加强专项资金管理的意义,继而对目前高校专项资金管理中存在的问题进行论述,并总结出适合实际的高校专项资金管理模式,最终提出提高专项资金使用效率的工作建议。
As the state continuously increases its budgetary investment in education, the amount of special funds in higher education institutions will increase year by year, and special funds will provide a guarantee for the construction and development of colleges and universities. The effective use of special funds is conducive to improving the quality of teaching and scientific research capabilities in colleges and universities, and ultimately conducive to promoting China’s economic and technological development. However, at present, the management of special funds in colleges and universities is still relatively weak, with problems such as slow implementation of the budget, unsmiling management and large amounts of surplus funds, which directly affect the efficiency of the use of funds. This paper first analyzes the special funds, and secondly discusses the significance of strengthening the special funds management, and then discusses the existing problems in the management of the special funds in colleges and universities, and sums up the practical college-specific funds management model, and ultimately proposes to improve the efficiency of special funds Suggest.