高校属于事业单位,在其实际的运作中并不进行成本核算,学生学费的高低,一直以来都没有透明的成本依据,受到了来自各界的质疑。随着教育改革的深入,高校学费问题也需要进行全新的探索。本文基于成本性态视角,对高校办学成本进行分析归类,找出与学费直接相关的因素,并以此为基础,提出高校学费标准制定的思路。 Colleges and universities belong to public institutions. In their actual operation, they do not carry out costing. The level of tuition fees for students has never been based on a transparent cost and has been questioned from all walks of life. With the deepening of education reform, university tuition problems also need a new exploration. Based on the view of cost, this paper analyzes and classifies the running costs of colleges and universities and finds out the factors that are directly related to the tuition fees. Based on this, the author puts forward the train of thought for setting the tuition standards in colleges and universities.