大学成本分析与收费治理——美国近十年来大学成本和收费制度的演进  

Collegial Costs Analysis and Governance Reform: The Institutional Evolution of Collegial Costs and Tuition Charging in USA in the Last Decade

作　　者：曾晓东[1] 曾娅琴[1] 

机构地区：[1]教育部人文社会科学重点研究基地北京师范大学比较教育研究中心北京师范大学教育学院国际与比较教育研究所,北京100875

出　　处：《比较教育研究》2006年第10期1-5,共5页International and Comparative Education

基　　金：全国教育科学规划"十五"重点课题"政府对大学收费的管制研究--制度基础与管制策略"(批准号:DFA030129)研究成果的一部分

摘　　要：美国学术界对高等学校成本和学费问题的研究成果,在制度上仅表现为NACUBO提供的成本分析模板和两份国会报告,但是,如果站在制度推进和成本分析对治理结构的影响角度来分析这些成果,则会发现这些研究成果的重要理论和社会意义。美国十年来的高等学校成本和学费分析至少获得了三个重要结果:一是改变了民众对高等学校收费水平不断飚升的情绪性反应;二是推进了高等学校成本分析水平和成本控制能力的提高;三是,美国高等学校的成本分析是否可以成为撬动高等学校成本控制改革的杠杆,虽然是一个未知的结果,但是,已经有一些现象正在发生。The escalation of higher education tuition in the U.S. happened almost at the same period as in China which is in the mid 1990s. The results achieved in the study on the issue of cost and tuition for higher education, though only represented by the cost model proposed by NACUBO and two Congress Reports, bear much significance in both academic and social sense if seen from the perspective of the institutional evolution and governance structure. The relevant study in the U.S during the last decade has at least three major impacts. First, it helps to ease the public emotions towards the ever escalating collegial tuition. Second, it inspires cost benefit analysis and consequently helps in enhancing the cost control capability by higher education institutions. And finally, it remains unknown if a ＂lever＂may emerge out of the study to serve the reform in cost control, though there are some signs of change underway.

关 键 词：成本分析 收费治理 美国 大学 收费制度 

分 类 号：G649.712[文化科学—高等教育学]