Study On Management Of Special Funds And Development Of Key Academic Disciplines

As Chinese fiscal expenditure continued to increase investment of education, particularly higher education, many colleges and universities have got larger financial support. Especially for the "211 Project" and "985 plan" institutions, there are special funds for them. Some institutions’special funds has reached or exceeded 50% of the financial allocation, and it is an important source of funding.The level of discipline development is a important evaluation sign to evaluate the quality of the university development. The level of development of key disciplines has become an important role of the development of colleges and universities and a key of financial funding particularly special funding investment. In the current, Chinese fiscal adopted the "two up two down" and "zero-based" budget management mode. Applying for special funds requires a separate item text. Universities tend to focus on writing applications for the text of the special project funding, but not focus on the discipline construction and special funds management research. They only emphasize on the establishment of special funds and the importance of increasing special funds for the stronger discipline. But there are less research of how to use special funds to support the construction of key disciplines, how to evaluate the construction, benefits and achievements after special funding investment. NPC has clearly advanced requirements to establish financial fund performance evaluation system. Beijing, Yunnan and other places have been gradually carried out the practical operation of the financial performance evaluation of special funds in recent years. Ministry of Finance, the Ministry of Education has taken the lead on special funding and the performance evaluation methods of key disciplines construction were tested in the UNESCO system exploration.This paper, using the performance evaluation as macro background, will focus on the management of special funds and the construction of key disciplines. According to the performance evaluation principles--economic, equity and efficiency, combined with its objectives and characteristics of the interaction of special funds management and construction of key disciplines management were analyzed and researched. Through the introduction of strategic management tool-Balanced Scorecard, try to build a set of performance evaluation index system for the management of special funds and key disciplines strategic objectives for researching the institutions. Using AHP to determine the weight of index system, this paper uses the University A 11 constructions’special funds of "211 Project" third phase as a starting point to conduct performance evaluation analysis. In accordance of the corresponding improvement measures and recommendations based on the evaluation resultsThis research uses the performance evaluation system, through the management of special funds and research of key discipline construction, to analyze the relationship of special funds and the key disciplines construction, in order to provide a theoretical basis and decision-making reference for the healthy and sustainable development for colleges and universities.