教育成本的两种形式与高等教育学费定价  

Two Kinds of Forms for Education Cost and the Tuition Pricing of Higher Education

作　　者：伍海泉[1] 钟菲菲[1] 陈翊[1] 

机构地区：[1]长沙理工大学经管学院,湖南长沙410076

出　　处：《教育与经济》2011年第2期58-61,共4页Education & Economy

基　　金：国家社科基金项目"学费定价的理论;方法与机制研究"(08BJL031);教育部人文社科基金项目"生均成本计量与学费定价机制改革研究"(06JA880009)

摘　　要：由于计量目标差异,教育成本有两种不同形式:基于成本管理目的下的实际成本和基于学费定价目的下的标准成本。学费定价和教育成本有着必然的互动关系,生均教育成本是学费定价的重要基础,但学费定价应该以标准成本为基础。由于学费定价的复杂因素以及教育成本计量的困难,教育成本不能成为学费定价的唯一决定。Due to the difference of the measuring target, there are two kinds of forms for education cost： the actual education cost based on cost management and the standard cost based on tuition levels. As students＇ average education cost is an important foundation for tuition level which has a necessary interaction with education cost, the tuition level should be based on the standard cost. Furthermore, owing to the complex factors of tuition level and the difficulty of measuring education cost, the education cost should not be the sole decisive factor for tuition level.

关 键 词：教育成本 标准生均成本 学费 次优定价 

分 类 号：F08[经济管理—政治经济学] G40-054[文化科学—教育学原理]