博物馆、纪念馆免费开放资金是国家支持文化事业发展,提升服务能力的一项重要举措。然而近年来,很多地方出现了专项资金不能专款专用的现象,如何采取有效措施,消除专项资金违规使用和资金管理中的漏洞,对于加强事业单位财务管理,保障财政资金的合法使用效率和推进博物馆事业良好健康发展等诸多方面都有着十分重要的意义和作用。 Museums, memorials free and open funding is the country’s support for the development of cultural undertakings, enhance service capacity is an important measure. However, in recent years, there are many places where special funds can not be earmarked and how to take effective measures to eliminate loopholes in the illegal use of special funds and fund management. This is of great significance to strengthening the financial management of public institutions, ensuring the legitimate use of fiscal funds and promoting the museum Good career and healthy development and many other aspects have a very important meaning and role.