Abstract: At present, there exists the problem of loss in face of benefits among some of the party organisations and party members due to the negative effects of the market economy. To strengthen party conduct building in higher education, the focus should be laid on setting up correct views of material benefits because the views of material benefits are the basic mesurement of value to judge whether the conducts of the party organization and party leaders are in accordance with the party’s quality and purpose in terms of ideas, politics, work, life, etc. Practically, incorrect views of material benefits are the main form and deep idea origin of the departure from the party’s quality and purpose in some party leaders’ ideas, politics, work and life in higher education. So it has become the basic requirement for the party leaders to set up correct views of material benefits in order to ensure the paryt’s quality and purpose in higher education.