1. Understand resource allocation. By studying the financial expenditure of higher education, we can understand the government's allocation of resources to higher education, including the scale of capital investment, allocation methods and effects, which is helpful to evaluate the government's emphasis on higher education and provide reference for the government to formulate relevant policies.

2. Explore the path of reform. It can provide reference for the reform of higher education. Through the comparative study of the policies and practices of higher education fiscal expenditure in different countries or regions, we can find successful experiences and lessons, and provide reference and enlightenment for the formulation and implementation of higher education fiscal expenditure reform.

3. Optimizing the allocation of resources and understanding the distribution of financial expenditure and investment benefit of higher education will help to optimize the allocation of resources.