完善事业单位专项资金管理对加强单位财务管理、提高财政资金使用效益、督促其更好履行社会职能具有重要意义;文章深入分析了专项资金在预算分配方面、使用方面、监督评价方面所存在的突出问题;然后提出了切实可行的应对措施,希冀能够被事业单位和财政部门参考。 Improving the special fund management of public institutions is of great significance to strengthening the financial management of the unit, improving the efficiency of using financial funds and urging them to better fulfill their social functions. The article analyzes in depth the prominent problems in the budget allocation, use and supervisory evaluation of special funds Problems; then put forward practical countermeasures, hoping to be institutions and financial departments for reference.