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| Research on the characteristics and optimization of the expenditure scale and structure of the firstclass universities in China: the analysis based on the data of 36 worldclass |
| MAO Jianqing1,2，WU Junling1 |
| （1. School of Public Administration, Zhejiang University of Technology;2. Research Center of Modern University System, Zhejiang University of Technology, Hangzhou 310023, China） |
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Abstract Worldclass universities in construction are typical examples of China′s firstclass universities, and their characteristics of expenditure could represent the overall situation of expenditure of China′s firstclass universities to some extent. The expenditure data of 36 worldclass universities in construction shows their specific characteristics in terms of the expenditure scale and expenditure structure. In terms of the expenditure scale, the total expenditure scale has increased year by year, the difference between different schools is large, and changes of the scale and growth rate differ from one region to another; the average expenditure scale per teacher is on the rise, the growth rate in the central area is the fastest, and the difference between different schools is large; the change trend of the average expenditure scale per student is different, and the gap between schools is larger than that between regions; the proportion of expenditure scale in GDP is basically stable, and the intraregional differences are greater than interregional differences. In terms of the expenditure structure, it is relatively simple and stable; the horizontal dimension indicates that basic expenditure and project expenditure are basically the same, and the vertical dimension indicates that educational expenditure is the main part and presents a stable univariate pattern, without obvious differences among regions. With the expansion of expenditure scale and stable expenditure structure, though there is no obvious relationship between the two, China′s top universities still have some problems, such as smaller scales, a simpler structure, less specific subjects, and rawer data, compared with the world′s top universities in the United States. Based on these, it is suggested to continuously increase universities′ income to expand the scale of expenditure, optimize the structure of the expenditure to reflect universities′ functions, and refine the budget subjects and publicize the expenditure data. With further rearrangement of the scale, optimization of the structure and enhancement of the efficiency of fund utilization, China′s top universities could be better promoted in the process of "Double FirstClass" construction.
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2020, Vol. 14 
