来华留学生培养成本核算与学费定价  

Cost accounting and tuition pricing for foreign students in China

作　　者：刘进 胡英 颜昌黎 赵坤 LIU Jin;HU Ying;YAN Changli;ZHAO Kun(School of Humanities and Social Sciences,Beijing Institute of Technology,Beijing 100081,China;Office of International Cooperation and Exchange,Beijing Institute of Technology,Beijing 100081,China)

机构地区：[1]北京理工大学人文与社会科学学院,北京100081 [2]北京理工大学国际交流合作处,北京100081

出　　处：《高校教育管理》2023年第2期74-86,共13页Journal of Higher Education Management

基　　金：国家自然科学基金面上项目(71974012);国家自然科学基金面上项目(71774015)。

摘　　要：根据公共产品理论和产权理论,留学生教育具有较强的“私人产品”属性,我国应依照留学生培养成本对其定价。以北京市某“双一流”建设高校为案例,本研究对来华留学生培养成本展开科学核算。结果发现,来华留学生培养成本在公用经费、资本性经费和相关科研经费方面与本土学生基本一致,其特殊培养成本主要集中在留学生支付的总学费、文化实践体验费、特殊的留学经费和汉语培训课时费方面。来华留学本科生、研究生、交换生、进修生的生均培养成本分别约为8万元/年、10万元/年、9万元/年、9万—10万元/年。新发展格局下,我国要顺应发展潮流,修订留学生学费标准,允许进行市场定价;推动来华留学生教育补助和激励体系改革,优化留学生教育资源配置;扩大来华留学生教育补助来源,构建多元化留学生教育经费资助体系;加强学科建设和留学生教育质量评估,合理调整留学生教育补贴结构。According to the public product theory and property rights theory,international students′education tends to be a private product and should be priced according to the cost of international students′cultivation.In this paper,we take a"double world-class"university in Beijing as a case to conduct a scientific accounting on the cultivation cost of international students.It is found that the cultivation costs of international students are basically the same as those of local students in terms of public funds,capital funds and relevant research funds,while the special cultivation costs mainly focus on the total tuition fees paid by international students,cultural practice experience fees,special study abroad funds and Chinese language training class fees.The average student training costs for undergraduate,postgraduate,exchange and advanced students studying in China are approximately RMB 80,000/year,RMB 100,000/year,RMB 90,000/year and RMB 90,000~100,000/year respectively.Under the new development paradigm,China should conform to the development trend,revise the standard of international students′tuition fees,and allow market pricing;promote the reform of education subsidy and incentive system for international students,optimize the allocation of education resources for international students;expand the sources of educational subsidies for international students,and establish a diversified educational funding system for international students;strengthen discipline construction and quality assessment of education for overseas students,reasonably adjust the structure of education subsidies for overseas students.

关 键 词：新发展格局 国际化 来华留学生 培养成本 学费定价 成本核算 市场定价 

分 类 号：G640[文化科学—高等教育学]