Author(s)

Siyi Wang, Guiliang Liu and Han Zhang

Corresponding Author

Han Zhang

ABSTRACT

In order to improve the efficiency of the use of special funds for Double-First Class construction and assist the implementation of comprehensive budget performance management in China, this paper studied the special funds for Double-First Class construction by behavioral research, which was based on the quantitative and qualitative research on the use of Double-First Class construction special funds in H Province. It is pointed that if the fund management department strengthens the project planning guidance during the establishment of Double-First Class construction projects, and partners with the user unit to strengthen the performance management of the project and the supervision and management of the output of discipline construction, the user unit further improves the fund management system and improves the financial accounting level, it can reduce the occurrence of the above problems to a certain extent. This paper enriches the research on the use of Double-First Class special funds construction and provides theoretical and practical references for Double-First Class universities in China.

KEYWORDS

Special fund for double-first class construction, budget management, performance evaluation, financial funds