确定成本约束下学费；财政经费的市场化互补模型 — 向成本补偿本义的回归

Market—Directed Complementary Model on Restriction of Fixed Cost

对教育成本的深入分析表明，是学费和财政经费决定了生均教育成本而非相反，应用成本补偿理论中的成本决定法确定合理学费的方法在逻辑上是错误的。合理学费应由教育消费者依据教育投资私人收益判断；财政拨款应由政府依据教育社会收益判断，并据此确定大学生均墢款。确定成本约束下的市场化互补模型作为向成本补偿理论本义的回归，清晰地解决了市场经济条件下收益各方如何依据私人收益和社会收益负担教育成本比例的问题，同时透明、公正、高效地解决了中国高等教育中分工形成和合理分类发展等多个重大问题。

An in—depth analysis shows that unit training cost of a higher education institution is determined by the available revenues， consisting mainly of tuition and financial appropriation from the government. The proper standard of tuition can be derived from unit training cost according to the cost—determining approach of the costrecovery theory. The standard of tuition should be decided according to demand of educational service consumers partially influenced by private educational benefits. The financial allocation per capita from the government should be based on externalities of the institution. In accordance with the original meaning of the cost recovery theory， the market—directed complementary model on restrictions of fixed cost offers a clear way to solving the problem of proper sharing of costs with tuition and government allocation in a market economy. This model is also useful to solve some important problems in China’s higher education sector such as enhancing the diversity of universities， etc.