The two financial universities are Hubei University of Economics, Beijing Institute of Materials, Shanghai Lixin University of Accounting and Finance, Jilin University of Finance and Economics, Yunnan University of Finance and Economics, Inner Mongolia University of Finance and Economics, Tianjin University of Commerce and so on. Universities are a kind of schools that implement higher education, including comprehensive universities and colleges. It is an organization with unique functions, an institution of higher learning that inherits, studies, integrates and innovates advanced academic knowledge, and is interrelated with social, economic and political institutions. It is not only the product of the development of human culture to a certain stage, but also a unique culture gradually formed on the basis of long-term school-running practice through historical accumulation, self-efforts and external environmental influence.