Research on Budget Performance Management of University Special Funds
Abstract
Special funds of colleges and universities are funds independently arranged by financial departments and colleges and universities for specific projects and specific purposes in addition to basic expenditures. It is mainly used for student subsidy and reward, construction of university teaching staff, introduction of talents, construction of disciplines and scientific research platforms, quality engineering projects in universities, infrastructure construction, etc.In order to strengthen the effective use of special funds, the use of performance evaluation is added to the special fund budget implementation. This paper sorts out the contents and methods of performance management of special fund budget in colleges and universities and analyzes the problems and improvement measures in the implementation process.
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DOI: https://doi.org/10.18686/aat.v4i1.1452
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