Abstract: Objective To analyze the expenditure of undergraduate teaching funds in China's medical universities. The aim is to provide a basis for the management of undergraduate teaching funds in medical schools. Methods Textual data analysis was conducted, the data from the Undergraduate Teaching Quality Reports published by 56 Chinese medical universities between the academic years of 2019 and 2022. A descriptive statistical analysis and nonparametric rank-sum test were applied for the purpose of comparing the scale and structure of undergraduate teaching expenditure across a range of different regions, institutional affiliations, and university tiers. Results From 2019 to 2022 academic year, the total undergraduate teaching expenditure across the 56 medical institutions increased from 5.888 billion yuan to 6.402 billion yuan. However, per-student expenditure decline from 16.8 thousand yuan to 15.5 thousand yuan. In terms of expenditure structure, it is evident that in the 2021-2022 academic year, the per-student routine teaching operational expenditures amounted to 6.4 thousand yuan, while the per-student specialized undergraduate teaching funding reached 7.4 thousand yuan. The per capita expenditure in the 2021-2022 academic year, in descending order of regions, was 21.4 (15.9) thousand yuan in the eastern region, 11.4 (8.1) thousand yuan in the western region, 9.4 (7.0) thousand yuan in the central region, and 5.4 (2.9) thousand yuan in the northeast region, with statistical differences (P<0.05). The per capita expenditure of ″Double First-Class″ universities was 33.2 (15.3) thousand yuan, which was higher than that of non-″Double First-Class″ universities of 11.6 (10.0) thousand yuan, with statistical differences (P<0.05). Conclusions Despite an overall increase in undergraduate teaching funding for medical institutions in China, per-student expenditure has decreased. The expenditure structure remains highly concentrated in routine teaching operations and special-purpose funds, with per-student funding exhibiting regional and institutional disparities.

Key words: Education, medicine, undergraduate, Medical colleges, Teaching funds, Expenditures scale, Per student funds