[[abstract]]Because of the depression of global economy and the competition of international market, a lot of countries invest in the cultivation of talents of higher education within the limited public resource in term of human capitalism. The university is the best place of cultivating talents in a county, and the investment and expenditure of funds for a university is an important indicator affecting its development. Therefore, the purpose of the research is to analyze the structure of the finance in order to realize the operation of a university. And it is necessary to understand the so-called “world class university” at first if we want to know how to become it. In spite of the fact that many universities are eliminated through competition in the market competition, some world class universities which must have stable financial structure are still excellent and stand firm. In view of this, the research analyzes the financial structure of world class universities with the approach of “content analysis”. Because the world class universities on the ranking system center on USA, UK and Australia, the research selects the top 100 universities both on the two major ranking systems as the objects of study from the three areas. The research analyzes and compares the financial data of these universities focusing on revenues and expenditures. Although the contexts of all the countries are different, the world class universities have some characteristics in common, especially the financial structure. I hope that the research will be able to have some implications and help the universities in Taiwan become the world class universities.
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