Management Optimization of Budget Execution for Special Financial Funds in Local Universities: Framework Construction and Implementation Paths

To address the widespread issue of low budget execution efficiency for special financial funds in local universities, this paper aims to construct a systematic management optimization framework.Through literature analysis, case study reference, and logical deduction, this research integrates the four stages of "budget formulation -execution tracking -performance evaluationfeedback adjustment" to form a full-process dynamic management system.Furthermore, it proposes core optimization paths including restructuring the budget formulation collaboration mechanism, building a dynamic monitoring model, and establishing a rigid mechanism linking performance evaluation with the budget.The proposed framework draws on advanced experiences from ministries-affiliated universities, and its application potential is preliminarily demonstrated through simulation based on historical data.It aims to provide a theoretically complete and practice-oriented solution for enhancing the execution efficiency and usage benefit of special financial funds.