高等教育成本分担的国际比较 ─ 兼评中国高等教学费标准的政策依据

An International Comparative Study of Cost Sharing in Higher Education ─ and a Discussion of Tuition Policy in China

中国现行高等教育学费标准的政策依据─学费占生均日常运行费用25%是符合国际潮流的，但只有美国、印度、蒙古等极少数国家将高等教育的教学成本作为刚定高等教育学费标准的政策依据，而且这一政策很少能在实践中执行下去。由于各国对相关成本的界定以及实际成本有诸多差异，在目前的高等教育成本核算制度下，我国的这一学费政策规定意义不大。

Currently higher education tuition in China is set as 25% of total recurrent funding per student. The article argues that this tuition level is in line with certain international practice；however， only a few countries such as USA， India and Mongolia takes teaching cost as a basis for pricing tuition in higher education. Moreover， such pricing method is difficult to implement because there are wide differences between countries in defining relevant costs or computing actual costs. In conclusion， the article raises doubt about the value of such tuition pricing policy under the current system of cost accounting in China.