Talking about the problems encountered in the management of funds to support the reform and developmentof local colleges and universities
浅谈支持地方高校改革发展资金管理中遇到的问题

摘要

我国目前基本上建立了财政经费为主、个人成本分担、多渠道筹措社会教育经费相结合的高等学校投入体制。2016年，为更好地支持地方高校内涵式发展，提高高等教育质量，中央财政在原支持地方高校发展资金、地方高校生均拨款奖补资金的基础上，整合设立支持地方高校改革发展资金。目前该专项资金在投入运行过程中出现了一系列的问题。一方面，财政供给在总体上无法满足高校超常规发展战略。另一方面，财政投入效率低下又饱受诟病。正是基于以上两方面问题，如何提高支持地方高校改革发展资金管理水平才成为当务之急。本文针对支持地方高校改革发展专项资金管理进行探讨，提出对策建议，以提高专项资金使用效益。

Abstract

At present, my country has basically established an investment system for colleges and universities that combines financial funds, individual cost sharing, and multi-channel financing of social education funds. In 2016, in order to better support the connotative development of local colleges and universities and improve the quality of higher education, the central government integrated the funds to support the reform and development of local colleges and universities on the basis of the original support for the development of local colleges and universities and the grants and subsidies for local colleges and universities. At present, a series of problems have arisen during the operation of this special fund. On the one hand, financial supply in general cannot meet the unconventional development strategy of colleges and universities. On the other hand, the low efficiency of financial investment has been criticized. It is precisely based on the above two aspects that how to improve the management level of funds to support the reform and development of local colleges and universities has become a top priority. This paper discusses the management of special funds for supporting the reform and development of local colleges and universities, and puts forward countermeasures and suggestions to improve the use efficiency of special funds.