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随着我国高等学校教育事业的快速发展,为了逐步建设国际性一流高等院校,国家不断增加对高校的资金投入,在国家财政资金投入金额有限的阶段只能长期阶段性投入专项资金来重点扶持有发展潜力、教育突出、专研技术等高等教育学院。随着专项资金在高校收入中占比日益增大,管理越来越复杂,使得问题层出不穷,为了优化高校专项资金管理活动,本文介绍了高校在专项资金管理过程中存在问题,并针对性的提出从绩效评价、高校内部组织结构、审计和严控支出等合理化建议,进而探索出高校专项资金管理向高效、有序、利用率高的道路方向发展,最终实现高等教育学校发展战略目标。
With the rapid development of China’s higher education, in order to gradually build an international first-rate institutions of higher learning, the state continues to increase funding for colleges and universities. Only in the stage of the limited amount of state financial capital investment, can only long-term stage devoted special funds to key support There is potential for development, outstanding education, research expertise and other higher education institutes. With the increasing proportion of special funds in college income, the management becomes more and more complicated, making the problems endless. In order to optimize the special fund management activities in colleges and universities, this paper introduces the existing problems in the special funds management of colleges and universities and puts forward the corresponding proposals From the aspects of performance appraisal, internal organizational structure of colleges and universities, rationalization of auditing and strict control over expenditure, we explore that the special funds management in colleges and universities should be developed in the direction of high efficiency, orderliness and high utilization rate so as to achieve the strategic goal of higher education.