The Expenditure Structure Of American First-class Universities And Its Enlightenment

At present,the construction of "Double First-Class" in China has attracted much attention.In 2015,the State Council issued the plan of "Double First-Class" construction.The main idea is to improve the core competitiveness of the country and promote the connotative development of higher education.Funding is the lifeblood of the survival and development of colleges and universities.To vigorously promote the construction of " Double First-Class " in China,we need first-class financial support.Therefore,under the background of knowledge economy,we should learn how to manage financial affairs correctly to build first class universities,which is the basis of ensuring the development of universities and an important problem to be solved in breaking through the predicament of higher education development in our country.To build first-class universities,we should construct a scientific and reasonable expenditure structure.The first-class universities in the United States have the leading international position in the world,which is closely related to their reasonable expenditure structure.Through studying the expenditure structure and analyzing the characteristics and influencing factors of the expenditure structure of the first-class universities in the United States,we can provide reference for optimizing the expenditure structure of the universities in China.This paper takes the expenditure structure of the first-class universities in the United States as the research theme.Firstly,it takes the expenditure data of seven Ivy League universities as an example to analyze the average student's expenditure in the first-class universities in the United States.Then it analyzes the expenditure structure from seven aspects,including salary and welfare expenditure of faculty and staff,expenditure on teaching,expenditure on academic research,expenditure on students,expenditure on hospitals and subsidiary enterprises,library expenditure and institutional expenditure.Secondly,through data analysis,it can be found that the expenditure structure of the first-class universities in the United States has such characteristics: sufficient funds with flexible use,paying attention to the coordinated development of teaching and scientific research,strengthening the salary and welfare expenditure of teachers and staff,relatively high proportion of students' expenditure,paying attention to the expenditure of libraries,hospitals and affiliated enterprises,and the relatively low proportion of institutional expenditure.In addition,to a certain extent,the idea of running a university,the financial distribution mechanism dominated by academic power,the diversification of funding sources,and the transparency of university financial supervision all affect the expenditure structure of the first-class universities in the United States.Finally,on the basis of the above research and analysis,some suggestions can be put forward to optimize the expenditure structure for the construction of first-class universities in China: scientific expenditure funds to improve the use efficiency of funds;improving the remuneration and treatment of teaching and research personnel to build the first-class teaching staff;balancing teaching and research expenditure to promote the growth of teaching and research;increasing students' expenditure to improve the strength of student grants;attaching importance to book expenditure to improve the quality of library information services;streamlining the expenditure of administrative agencies to improve the management level of administrative expenditure.