财务成本分担:基于高等教育机会均等的分析——以黑龙江省为例  

On Cost Sharing in Running Higher Educational Institutions in Heilongjiang Province

作　　者：姜国峰[1] 

机构地区：[1]哈尔滨工程大学经济管理学院,黑龙江哈尔滨150001

出　　处：《商业研究》2009年第5期212-214,共3页Commercial Research

基　　金：黑龙江省新世纪教育改革项目;项目编号:20090221

摘　　要：作为发展中国家,实行高等教育成本由各方收益人共同分担,是推动高等教育体制改革、促进高等教育健康发展的必然选择。目前私人承担的高等教育成本已经成为低收入家庭来的沉重负担,若不采取相应的配套措施加以完善,高额的学费很可能成为不少寒门子弟接受高等教育的障碍,造成高等教育机会的不平等,这一问题应该在高等教育成本合理负担的基础上,通过制度创新综合解决。According to the pedagogical economies theories, education essentially complies with the branch which is one kind of increased cost. Higher education should represent the most advanced technology of society and scientific and technological level. Therefore, this paper probes into the current problems of the cost sharing in running higher educational institutions in Heilongjiang Province and proposes the countermeasures considering the actual development of higher education in Heilangjiang Province. This is not only the urgent demand of higher education development but also the significant research project that promotes the economic development and social development for the purpose of building ＂a strong province with higher education＂ fight now.

关 键 词：高等教育 办学成本 成本分担 

分 类 号：F234.2[经济管理—会计学]