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高校专项资金是指具有具体项目、规定专门用途并设定时效性的资金,主要来源于财政拨款和尚未纳入财政预算内科目的学费等收入,其中财政拨付资金主要包括基本建设资金、高校改善基本办学条件专项、国家重点实验室专项、统筹支持一流大学和学科建设、本科教学工程、基本科研业务费等。政府设置高校专项资金主要是为了调整高等教育支出结构、弥补高校教育事业费不足。高校财政拨款近年来逐年上升,专项资金占比越来越大,呈现快
The special fund for colleges and universities refers to the funds with specific projects, special purpose and timeliness setting, which mainly come from the financial appropriation and the tuition fees and other income that have not been included in the internal budget of the financial department, including funds for capital construction, basic construction funds, Special conditions, the State Key Laboratory of special, co-ordinate support for first-class universities and discipline construction, undergraduate teaching, basic research and business fees. The government set up special funds for colleges and universities mainly in order to adjust the expenditure structure of higher education to make up for the shortage of higher education. The financial allocations of colleges and universities have risen year by year in recent years, and the proportion of special funds has been growing rapidly and rapidly