中文摘要：

地理区域高等教育财政支出影响因素众多，有经济发展水平、政治、高等教育财政体制、区域财力、区域高等教育基础和国家高等教育财政支出布局等因素，这些因素相互关联，且与我国胡焕庸线相耦合，皆存在东强西弱或东多西少的状况，要想突破胡焕庸线，就需要从这些因素着手，推动地理区域高等教育财政支出的完善，达成胡焕庸线的适度修正。

英文摘要：

There are various influential factors of fiscal expenditure of higher education by geographic region division,including economicdevelopment levels,politics,fiscal system of higher education,regional fiscal revenue capability,regional higher education basis and national highereducation fiscal expenditure allocations.All these factors are correlated with each other,and coupled with Hu Huanyong's Line of China and acommon phenomenon exists that the east regions seem either stronger or more abundant than the west ones.To make a breakthrough of this Hu'sLine,these factors should taken into consideration,thus to advance the perfection on the fiscal expenditure of higher education by geographic regiondivision and achieve the moderate correction of the line.