试论高等学校成本

On Institutions of Higher Learning Cost Analysis

高等学校成本，即培养一名大学生所需要的费用，是当前实践工作和社会生活中普遍关注的问题。本文试从高等学校成本的概念出发，指出目前计量方法中所存在的一些技术性的问题，为今后高等学校成本分析提供参考。

Institutions of Higher learning cost， the expense that Institutions of Higher learning spend in cultivating a student， is a common issue in educational practice and social life. This article tries to point out some technical problems in present calculating methods and offer some references for further cost analysis on basis of the concept of Institutions of Higher learning cost.