The use structure of education investment refers to the expenditure structure of a country, a region, a certain level, a certain type of education or a certain school, which is distinguished by use. It includes: the overall structure of education investment in a country and region; The use structure of a certain level and a certain type of education investment; The educational investment structure of the school.

(2) the classification of education expenditure

(1) international classification. The classification of education expenditure varies from country to country. According to the education statistics of UNESCO, the public education funds paid by the government (equivalent to China's education financial allocation) are divided into capital expenditure and daily expenditure (equivalent to China's education infrastructure expenditure and education expenditure), and the daily expenditure is divided into teachers' salaries and teaching supplies expenditure (equivalent to personnel expenditure and public expenditure in China's education expenditure).

② Classification of China. According to the relevant regulations of China's finance and education departments, China's education expenditure is divided into "public expenditure" and "infrastructure expenditure".

Public expenditure is divided into two parts: personal expenditure and public expenditure. Personal partial expenditure refers to the expenditure for public and private faculty, retirees, students and other personal aspects. Including "staff salary", "private teacher subsidy", "retiree expenses", "awards, loans, grants" and "other expenses". Public expenditure refers to public expenditure such as official expenditure, business expenditure, equipment purchase fee and repair fee.

Infrastructure expenditure refers to the infrastructure allocated by the government in the current year, which belongs to the scope of capital construction investment, and is included in the infrastructure plans of planning departments at all levels, and is allocated by the Construction Bank, including infrastructure expenditure in the national budget and self-raised infrastructure expenditure.