Chinese Research University Characteristic And Management Research Of Revenue And Expenditure

Knowledge creation, processing, dissemination and application will become the major source of economic growth when we gone to the knowledge-economy time. The university, especially the research university which makes the teaching, research and community service as a whole will be an important role. Gradually building a number of research universities, especially those high-level research university is the inevitable need of enhancing China's overall national strength and international competitiveness, is the inevitable need of "power of higher education" for "higher education power", is the only way to produce a number of world-class universities, in the history of developing stage of building a well-off society. China's investment in key universities has increased significantly after the "211 Project" and the "Action Plan for Invigorating Education" and the "985 Project" since the "Ninth Five-Year Plan" period. But comparing with the foreign developed countries, China's overall economic strength and university students are still relatively low expenditure on education. There were only two universities (Peking and Tsinghua) whose current expenditure haves exceeded two billion Yuan in 2001, it is one tenth of the United state's. Some research universities for students current expenditure in the United has exceeded to 100,000 dollars, which is 30 times higher than the Chinese. Therefore how to raise funds to increase the total spending on research universities, optimize the internal allocation of resources, improve efficiency in the use of resources become the problem to be solved.This paper researched the Chinese research university revenue and expenditure characteristic based on 30 Chinese research universities' financial data, and then found the problems of management in the revenue and expenditure. Those problems will be a great obstacle in the Chinese research universities' development. How to solute those problems becomes the importance in the paper. Compared with the united state's and the on-research university after treating these 30 research universities' financial data, we found the problems which the research university has. Such as failed to make full use of funding sources of income, education and research spending is not sound internal control expenditures, lack of effective infrastructure to enhance rapid infrastructure spending audit. According to those problems, we proposed some measures, such as China should expand funding for research universities to develop sources of revenue channel, and co-operative. Chinese research university funding revenue diversification; sound internal control and management system of education spending; financial accounting standard research, and strengthen scientific research expenditures; innovation infrastructure auditing methods and standardized infrastructure spending.