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高校在办学规模扩大之后,财政专项资金对提高高校办学水平,促进高校快速发展发挥了重要的作用。但如何进一步加强财政专项资金绩效管理,提高资金使用效益,是亟待解决的问题。本文针对目前存在的财政专项资金绩效管理理念缺失、绩效评价制度不健全、组织机构不完善、专家库的缺乏等问题,从完善法规体系、健全组织机构、提高人员素质、构建指标体系,强化激励约束机制,创建信息共享平台等方面,对完善高校财政专项资金绩效管理提出了建议,以改善高校财政专项资金绩效管理,促进高校的可持续发展。
After the scale of running a school expands in colleges and universities, special funds for finance have played an important role in raising the level of running a university and promoting the rapid development of colleges and universities. However, how to further strengthen the performance management of special funds for finance and improve the efficiency of capital utilization is a problem to be solved urgently. In view of the existing problems, such as the lack of performance management concept of financial special funds, the imperfect performance evaluation system, the imperfect organization structure and the lack of expert libraries, this paper improves the system of laws and regulations, improves the organizational structure, enhances the quality of personnel, constructs the index system and strengthens the incentive Restraining mechanism and creating information sharing platform, the author puts forward some suggestions to improve the performance management of special funds in colleges and universities so as to improve the performance management of special funds in colleges and universities and promote the sustainable development of colleges and universities.