中央直属高校改善办学条件专项资金设立已近十年,资金的投入极大的改善了高校的办学条件,如何合理、规范、科学地建立专项资金的长效管理机制已成为财政部门和高校共同面临的重要课题。本文结合在高校财务操作中专项资金管理遇到的问题,提出了一些解决的设想,以期对高校专向管理起到抛砖引玉的作用。 It has been nearly ten years since the establishment of the special fund for improving the conditions of running schools directly under the Central Government. The investment of funds has greatly improved the conditions for running schools and the long-term management mechanism of how to set up special funds in a rational, standardized and scientific manner has become the common task faced by the financial departments and colleges and universities An important issue. Based on the problems encountered in the management of special funds in the financial operation of colleges and universities, this article puts forward some tentative ideas to solve the problem of the special management of colleges and universities.