Comparative study reveals financial investment enhances university development, indicating policy adjustments needed.
In recent years, widespread attention has been given by scholars both within and outside the country on the issue of building "Double First Class" universities. However, relatively few studies have been done on the relevant policies of "Double First Class", especially fiscal policy. This article conducts a comparative study using X University and C University in Hunan province as cases. Firstly, the overall financial income, expenses, and distribution of the two universities are sorted out, and then their construction effects are compared. It is analyzed that the increase in financial investment has a positive effect on teachers' structure, scientific research strength, innovation ability, disciplinary development, and talent cultivation, and the reasonable investment and scientific allocation of funds also have an important impact on the building of academic institutions. Based on this, this article proposes the following suggestions: The country needs to promote dynamic expansion of the "Double First Class" initiative. The government should continue to increase funding for "Double First Class" universities, expand financing channels, and adjust policies appropriately based on regional differences. School should optimize their funding allocation structure, break down resource barriers, and establish a financial transparency system.
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Siyan Liu (2025) studied this question.
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