牡丹江师范学院学报（哲学社会科学版）Issue(1)：1-9,52,10.
世界一流公立大学支出结构体系及特征的实证研究
An Empirical Study on the Expenditure Structure System and Characteristics of World-class Public Universities
摘要
Abstract
University expenditure structure reflects its development direction,value orientation and strategic priorities.The horizontal expendi-ture structure of 17 world-class public universities in the United States in 2017 shows that from the perspective of expenditure functions,universities generally attach importance to teaching and research expenditures,with the average school proportions being 31.86% and 22.64% respectively;from the perspective of expenditure purposes,salaries and welfare are the most important expenditures,accounting for 45.49% and 21.52% respectively per school;teaching and research are the most important in the salary structure,accounting for 32.19% and 16.49% respectively;teaching salary also ac-counts for the highest proportion of teaching expenditures.Ranking first among all wages and expenditures.The vertical expenditure structure of 17 u-niversities from 2008 to 2017 shows that their expenditures have increased year by year,showing a stable expenditure structure dominated by teaching and research;both salaries and benefits have increased significantly,and the sum of the school's average proportion has stabilized at More than 50%;the salary structure centered on teaching and research salaries is very stable,with teaching accounting for about 32%,but research accounting for a slight decrease;the proportion of various salaries in various expenditures has declined,and teaching has always had the highest proportion.World-class public universities as a whole show a directional characteristic of focusing on expenditures such as teaching,research,salaries and benefits.Based on this,my country's world-class universities can also learn from relevant experience,such as optimizing their own expenditure structure and strengthe-ning expenditures on teaching,research,salaries and benefits,etc.关键词
世界一流大学/支出结构/教学/研究/体系Key words
world-class universities/expenditure structure/teaching/research/system分类
教育学引用本文复制引用
陈文博,沈红..世界一流公立大学支出结构体系及特征的实证研究[J].牡丹江师范学院学报（哲学社会科学版）,2025,(1):1-9,52,10.基金项目
深圳市教育科学"十四五"规划2023 年度课题重大政策研究专项"深圳市高校办学绩效评估研究"(zdzc23005) （zdzc23005）
南科大研究"新型研究型大学财政有效性评价"(SUST23YO4) （SUST23YO4）
