我国特殊学校教育经费来源以国家财政性经费为主,经费使用中事业性经费支出远多于基建支出,特殊学校生师比相对较高,投资效益相对较高。但经费管理存在如下问题:投入总量少、渠道窄,地方差异较大,挤占、挪用、截留问题突出,使用结构不合理、总体效益不高。因此,特殊学校教育经费管理需拓展资金来源渠道,完善特殊教育经费管理制度,调整经费支出结构,提高经费使用效益。 The funding for special education in our country is mainly financed by state funds. Expenditures for the use of funds for career expenditure are far more than those for infrastructure. The ratio of students to teachers in special schools is relatively high, and the investment returns are relatively high. However, funding management has the following problems: The total input is small, the channels are narrow, the local differences are large, the problem of crowding out, embezzling and interception is outstanding, the structure of use is not reasonable and the overall benefit is not high. Therefore, it is necessary to expand the funding sources for special education funds, perfect the special education funding management system, and adjust the structure of expenditures for expenditure so as to increase the efficiency of using funds.