本文以全国31个省份在1999年-2011年期间的地方普通高校为样本，分析其支出结构的差异并探究了可能影响其差异的因素。本文由四章构成，第一章为绪论，第二章对不同层面的支出结构进行了描述性分析；第三章对经费总支出中的事业支出比例和事业支出中的人员经费支出比例的影响因素实证分析；第四章是结论。 通过对支出结构的分析发现：除少数年份稍有下降外，各省份地方高校事业性经费占总经费支出比例总体呈上升趋势，并且各省份之间的差异逐渐缩小；除了个别省市，各省份地方高校自筹基建支出占基建支出比例呈上升趋势，各省市的差异随着时间逐渐减小；各省份地方高校人员经费支出占事业性经费支出比例前后变化不大，相对稳定；各省份地方高校工资福利支出占人员经费支出比例呈先上升后下降趋势；除了个别省份有局部波动，各省份地方高校非教学人员工资福利支出占总工资福利支出比例持续下降；各省份商品和服务支出占公用经费支出比例波动很大。 计量分析发现：地区经济发展水平对高校事业性经费支出比例有正向影响；在校生数量对事业性经费支出比例有负向影响；地区经济发展水平对人员经费比例有负向影响；生均经费水平对人员经费比例有负向影响；在校生数量对人员经费比例有负向影响。

This paper has analyzed the difference of the expenditure structure of Chinese local common higher education and has explored the possible factors with all the thirty-one provinces (autonomous regions and municipalities included) as samples during the year of 1999-2011.This paper contains four chapters mainly. Chapter one, the introduction; Chapter two, the descriptive analysis of various indicators of the expenditure structure of Chinese regular higher education ; Chapter three, the empirical research on the expenditure structure of total expenditure on education and the factors that influence the expenditure structure of business funds; Chapter four, the conclusions. Through the analysis of the expenditure structure this paper concludes that: except for a few year that compared with last year decreasing slightly, the ratio of business expenditure to total educational fees of the local colleges in the period of 1999-2011 is on the rise generally, and the difference between the provinces gradually narrows down; apart from some certain province, the ratio of self-raised infrastructure spending funds to total infrastructure spending during 1999-2007 as a whole is on the rise, while the regional differences wholly decrease gradually; the ratio of personnel expenditure to business fees is stable relatively; the ratio of salary and welfare to personnel expenditure firstly rises and then it falls; the ratio of salary and welfare of non-teaching staff to salary and welfare plummets during 1999-2011;the ratio of goods and services to the public expenditure fluctuates a lot during 1999-2011. Then, this paper has an empirical research on the factors that impact the expenditure structure of total educational fees and the expenditure structure of business fees respectively. The results shows that local primary expenditure structure of higher education funds will be affected by local economy; student numbers and the ratio of business funds and infrastructure spending has a reverse relationship; local GDP per capital and the ratio of personnel and public spending has a reverse relationship; average student educational expenditure and the ratio of personnel and public spending has a reverse relationship; student numbers and the ratio of personnel and public spending has a reverse relationship.