【摘要】 大学内部经费资源配置结构对大学组织行为有重要的影响，这种影响进一步传递至大学的组织目标实现。本研究系统分析了美国一流研究型大学经费资源配置结构的分化特征，结果显示，教学和科研经费支出是总体支出中占比最大的两个部分，但校际差异小，并不是区分美国研究型大学经费资源配置的主要特征。对于公立大学和私立大学，社会服务支出占比校际差异大，已成为区分其经费资源配置的最重要特征。本研究的主要意义在于为我国世界一流大学建设高校确定经费投入重点与提高经费使用效率等方面提供决策依据。更多还原

【Abstract】 Institutional fund allocation has a significant influence on organizational behaviors of higher education institutions, and this influence is further relayed to the attainment of organizational goals. This paper employs a systemic approach to determining the primary pattern present in the expenses of top-notch research universities in the United States. Results show that instruction and research account for the largest portion of university expenses, but with their small dispersion across universities, are not the feature that differentiates the overall expense and operational structure across institutions. Despite the small portion that public service expenses account for, this financial indicator has large dispersion across institutions and therefore is the most significant differentiator for both public and private universities and colleges. Implications of the findings are discussed for universities on the “Double World-Class” construction list in China to determine the focus of fund investment and improve the efficiency of fund use.更多还原