随着我国经济增长放缓和财政政策趋紧，资源约束可能成为新经济常态下抑制我国高等教育质量提升的瓶颈之一。为此，在积极拓展资源筹措的同时，优化经费配置，提高经费投入成效，成为新时期保障和提升我国高等教育人才培养质量的重要前提。鉴于此，本项目基于教育生产函数理论等多学科视角，建设并利用“院校经费配置-人才培养质量”多层嵌套数据库，采用前沿计量经济学方法，并结合质性研究，系统考察我国高等院校经费配置的结构性特征，科学判断经费支出规模、经费支出结构对人才培养质量的影响效应及其影响机制，为未来我国高等院校人才培养质量的提升、高等教育经费管理政策的完善、高校财务决策的科学化提供重要的支撑。

In an era of economic scarcity for many colleges and universities, the appropriate allocation of institutional financial resources has become especially important. Currently, quality assurance has been identified as one of the core missions of Chinese higher education policy. However, the decline of economic growth rate, fiscal austerity policy, and resource constraint has been a threat to the educational achievement of colleges and universities. Therefore, it is fundamental to optimize resource allocation and increase resource efficiency, while actively seeking other financial sources to support higher education. Based on educational production function theory and education college impact theory, this project employs advanced quantitative and qualitative research methods to explore the influences and its mechanisms on student learning outcomes by institutional expenditure and structure of financial resource allocation, via mediate variable such as student involvement. Data used in this project includes institution level financial data and individual level student survey data. The vision of this project is to provide evidences from theoretical and empirical perspectives for higher education institutions to enhance quality improvement, upgrade financial management policy, and improve financial decision-making.