In this paper, based the role of special funds about the construction in universities, the author give some advise about the influence of the scientific use of special funds some present situation, the author thinks that it’s necessary for universities to budget accurate and strengthen the purchasing personnel team construction. In addition, set up the performance evaluation system of rewards and penalties can guarantee special funds achieve maximum utility.% 笔者从近几年高校建设中专项资金发挥的重要作用出发，指出了影响专项资金科学使用的现状，并提出了几点对策，认为进行科学规划、合理编制预算，加强采购人员队伍建设、通过绩效评价建立奖惩机制，是专项资金实现最大效用的必要条件
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