国际学生流动成本和收益分析框架探析

A Study of Cost─Benefit Analysis of the Flowing International Students

本文试图从高等教育国际化过程中的不同利益相关者的视角切入，通过对国际学生流动的经济成本─收益概念的分析入手，从影响国际教育决策的教育机和国家层面分析国际学生流动的成本─收益，同时也从会计学和经济学上分析国际学生的成本和收益，为建立国际学生流动成本和收益分析框架提供理论基础，进论文分别从机构和国家层面探察了国际学生成本和收益分析的框架，试图为教育机构、政府部门开展国际教育实践提供参考。

From the view of stakeholders in the internationalization process of higher education， the article makes a elementary analysis for concept of economic cost and benefit for the flowing international students， making a detailed analysis of cost and benefit for the flowing international students from the level of institution and nation， at the same time also analyses the cost and benefit of the flowing international students from the view of accounting and economic. These make the theory basis of the frame of cost and benefit analysis for the flowing international students. Then the author elementarily constructs the frame of cost and benefit analysis for the flowing international students from the level of organization and nation， trying to provide the reference for the practices of international education for the institution and the government.