A Study On The Supervision Of The Budget Of Special Financial Funds In Higher Education Institutions

In recent years,China has invested more and more in education,and for universities,the allocation of special education funds is increasing,making resource management issues more prominent.There are many sources of funding for universities,which support their normal operation.The proportion of education special funds is constantly increasing,and strengthening the management of fund operation can standardize the management of university financial special funds,improve the efficiency of using special funds,and improve the level of fund control.The special financial funds of universities are an important part of the public financial funds of universities,and are a component of the special financial funds.Strengthening the management of financial funds and improving the efficiency of the use of special funds are currently important issues to be addressed.It has positive significance for the rational management of university funds.This paper takes the budget supervision of H University’s financial special funds as the research object.Firstly,it introduces the theories involved in the research,including performance management theory,process management theory,and public finance theory.Based on this,it elaborates on the current situation of budget supervision of H University’s financial special funds,and conducts statistical analysis of the use of H University’s financial special funds from 2016 to 2022,At the same time,a survey questionnaire was used to understand the current regulatory status,and finally,the current budget supervision content of H University was elaborated.Starting from the current situation,it is analyzed that there are problems in the budget supervision of H University’s financial special funds,such as inadequate mid to long-term project management,lax budget control,incomplete budget management mechanisms,and insufficient budget feedback and application.Then,the reasons for these problems are explained.In order to solve the problem of budget supervision,corresponding countermeasures have been proposed based on the relevant three theories,including establishing a vertical budget supervision mechanism,strengthening budget management monitoring to enhance budget control,constructing a scientific and efficient budget fund management mechanism,optimizing the management process,and strengthening budget feedback application.The above research can help improve the budget supervision level of H University and provide reference for other universities to solve budget supervision problems.