随着公共财政体制改革进程加快,“三公经费”公开将给高校财务管理带来更多的问题与挑战。只有充分认识高校“三公经费”的特殊性,清晰界定其内涵,加强预算管理,完善会计核算体系,创新财务管理思路,才能不断提高经费使用效益。 With the acceleration of the reform of the public finance system, the disclosure of “three funds” will bring more problems and challenges to the financial management of colleges and universities. Only by fully understanding the particularity of the “three funds”, clearly defining its connotation, strengthening the budget management, improving the accounting system and innovating the financial management ideas, can the operating efficiency of the funds be continuously raised.