Study On The Supervision Of Special Funds Of Higher Vocational Colleges In Gansu Province

Higher vocational education is an important component of higher education in our country.The state increases the financial support to higher vocational colleges constantly and a special fund has increased its proportion in all the revenues in higher vocational colleges.However,there are still some problems that cause a special fund's low use efficiency,even the phenomenon of misappropriation,such as: the imperfection of higher vocational colleges' task management system,imperfection of internal control system,deficiency of project construction experience and weaknesses of external supervision,absence of performance management system and so on.The target of higher vocational education's development in our country will fall if those problems couldn't be effectively solved.Hence,strengthen the research on supervision problems of higher vocational college is of great significance to improve the capital usage efficiency and develop vocational education.This article aims at doing research on the supervision situation of Gansu provincial higher vocational colleges' special fund,which includes the following five aspects.The first aspect introduces the research background,significance and research framework and so on of this article.Meanwhile,it also makes a literature review of the research on fund supervision of relevant vocational colleges both domestic and overseas.The second aspect mainly focuses on defining key concepts covered in this article: vocational college,a special fund,supervision and expounds correlation theories to provide theoretical basis for the later analyses.The third aspect starts from the current situation of income and expenses of Gansu provincial higher vocational college's special fund and the development situation of higher vocational colleges to analyze the problems exist and the causes in detail.The forth aspect analyzes the supervision situation of Gansu provincial higher vocational colleges and analyzes problems exist in special fund and causes minutely from internal and external supervision.The third and forth aspect are the main part of this research.The fifth aspect proposes some countermeasure and suggestion to strengthen the supervision of higher vocational colleges' special fund on the basis of reason analysis after concluding those problems found in preamble.