As developing and utilizing of financial resources,they directly show the circulating and operating cost in the enterprise,which relates the developing and existing.

Under the new environment,financial resources include material resources,human resources and customer resources.

It supports the foundational frame of the financial activity of the enterprise group, and it decides the arrangement of the financial resources of the enterprise group.

With basic education theory and classical correlation analysis methods of multi-dimensional statistics analysis method,take universities subordinated the ministry of education for example,at~er analyzing the relations between three factors of higher school education;it is found that t the human resources,financial resources and physical resources are highly interdependent and interactive.

Through a analysis on deviationof financial resources allocation of compulsory education in urban and rural areas of GuilinCity,we found there exists obvious difference on the deviation of the expenditure per student on compulsory education(EPS),budgetary education expenditure per students(BEEPS)and budgetary public expenditure allocation per student(BPEAP) between urban and rural areas.

This thesis analyses the current situation of disposition of internal financial resources of higher learning institutions in China.

According to professional resource of sports system in the east province as research object,above all,the author research structure character of the manpower resource and financial resource.