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高校是非营利性机构,不能以营利为目的,但是为了维持高等教育活动的继续进行,高校为了培养学生所消耗的资源必须得以补偿。本文针对全社会关注的高校收费问题,分析了我国高等教育成本分担的现状和高等教育成本分担过程中存在的问题。这对于建立一套科学合理的教育成本核算制度和高等教育成本补偿机制,深化高等教育改革,正确处理政府、学校、学生家庭或个人、以及其他社会组织之间对于教育成本的合理负担的关系,优化资源配置,具有重要的现实意义。
Colleges and universities are not-for-profit organizations that can not be for profit. However, in order to maintain the continuation of higher education activities, colleges and universities must compensate students for their resources. This article analyzes the problem of higher education cost-sharing in our country and the existing problems in higher education cost-sharing. This is of great importance in establishing a scientific and reasonable cost-accounting system for education and higher education cost compensation mechanisms, deepening the reform of higher education, and properly handling the relationship between the reasonable burden on education costs among governments, schools, student families or individuals, and other social organizations, Optimize the allocation of resources, has important practical significance.