高校学费定价:制度背景、成本分担机制与改革方向  

Higher Education Tuition Pricing:Institutional Background,Cost Sharing Mode and Future Reform

作　　者：潘松剑[1] PAN Songjian(Guangxi University of Finance and Economics, Nanning 530003, Guangxi, Chin)

机构地区：[1]广西财经学院,广西南宁530003

出　　处：《扬州大学学报（高教研究版）》2018年第2期10-15,共6页Journal of Yangzhou University（Higher Education Study Edition）

基　　金：广西财经学院校级课题"高校教育成本核算与学费定价机制研究"(2014A001)

摘　　要：我国高等教育学费定价实行的是典型的"成本分担"机制,具有明显的制度特征。分担定价机制是在"三层次"法规制度规制下确立起来的,得其授权与保障,受其约束与指导。机制运行依赖前后一贯、递进深入的四个路径,通过路径分析便可呈现成本分担机制运行全貌。但无论学术界还是社会公众对培养成本分担都提出了强烈质疑与批判,根本原因就在于机制自身尚存重大缺陷,两难困境无法破解。有鉴于此,按照实践性与可行性难易程度,可采用现有条件下相对可行的"阳光成本"披露制度改革、存在一定难度的高校财务制度改革、最高层次的法律修订等不同层次改革思路,以缓解培养成本与学费双膨胀趋势。China＇s higher education tuition is set typically in the mode of＂cost sharing,＂with obvious institutional characteristics.This mode has been authorized,guaranteed,constrained and guided by the＂three-level＂legal system.Its operation is in accordance with the four consistent and furthering paths.And therefore,path analysis will reveal the full view of the cost-sharing mode.But either academic community or the public have strongly questioned the sharing of educational cost.The fundamental cause lies in the severe problems with the mode itself.In view of this,some suggestions for future reforms are put forward aiming to ease the inflation of both educational cost and tuition.

关 键 词：高等教育学费 学费定价 教育成本分担 

分 类 号：G467.27[文化科学—教育学]