【摘要】 以2018—2022年近5年收支数据为样本，对广东省26所公办本科高校收支情况进行统计分析后发现，收支总体上呈持续增长。其中，总收入方面，财政拨款收入占比有所上升，事业收入占比则有所下降，对年初结转和结余资金的使用程度在下降；总支出方面，教育支出持续增长但占比有所下降，本年支出的体量总体上上升显著，基本支出始终为第一大支出项目。通过收支演变情况研究，大致了解近年来广东省属公办本科高校收支情况，在一定程度上提出增加收支的相关建议，对增强办学实力、提升竞争力、促进高质量发展有一定的借鉴意义。更多还原

【Abstract】 This study analyzes the evolution in revenue and expenditure of 26 public undergraduate universities in Guangdong Province from 2018 to 2022. Statistical analysis of the data reveals an overall sustained growth in both total revenue and expenditure. In terms of revenue, the proportion of government grant revenue increased, while income from undertakings declined, and the utilization rate of carried-over funds from the beginning of the year was declining. Regarding expenditure, education expenditure continued to grow but its proportion dropped; the scale of annual expenditure rose significantly, with basic expenditure remaining the largest spending category throughout. Through analyzing these trends, the research provides an overview of the revenue and expenditure of these universities in recent years. It offers suggestions for enhancing revenue and expenditure management,which may serve as a reference for strengthening educational capacity, improving competitiveness, and promoting high-quality development.更多还原