This chapter examines the current structure of revenues and expenditures in public universities in Vietnam, from that assessing the influence of financial policies on attracting S&T human resources. The author suggests some policy implications for attracting high-quality science and technology human resources to public universites. According to research, public universities’ revenue structure has two main sources: tuition fees and support from the Government budget. Tuition revenue currently makes for the largest portion of public investment in education in general and higher education in particular, but it is also facing several issues. For reputable universities, revenue creation is a major challenge. Furthermore, there are irrationalities in the structure of expenditures, particularly the ratio of development investment, facility renovation, equipment, scientific research expenditures and so on. The pay scheme for human resources working in good colleges also has numerous flaws. These two problems have combined to generate a “double effect”, making it challenging to attract high-quality scientific and technology human resources to Vietnam’s top universities today.