Study On The Efficiency And Equity Of Chinese Higher Education Production Pricing In The Policy Of Cost-sharing

With the entry of the new century, the standard of the higher education tuition provoked uproar from the public. It comes two opposite attitude: the hoi polloi consider"receiving higher education is hard and costly", while universities and colleges deem"receiving higher education is neither difficult nor expensive". Why do different people have different opinions? What are their reasons? Is our higher education pricing reasonable? If not, what is reasonableness? And how is it? What should we do to make it reasonable? These are theoretical and practical issues.The two main principles of the Cost-sharing are Benefits-received principle and Ability-to-pay principle which are correspond to the Efficiency and Equity Criterion of higher education pricing separately. Clarify the framework of the Cost-sharing and the higher education pricing, observe and study the real situations of each principal party, and then finds out the socity, universities and colleges share less ratios while students and their parents share more. However, at this moment, it could not make a judgment on whether Chinese higher education pricing is higher or not. It should be start from pricing criteria, using the method of combination the empirical testing and case studying together so as to make a comprehensive conclusion. In terms of Efficiency, using the Internal Rate of Return method to figure out the individual yield and find out the digit is higher than the general Social Rates of Return, so it can draw the conclusion that the prevailing Chinese higher education pricing is efficient, as a result,"receiving the higher education is neither difficult nor expensive". Nevertheless, after the empirical studying on three aspect of the Equity, the author discovers the higher education pricing resulted in unreasonable distribution of the public resources and the unfairness of educational results directly. Consequently, it demonstrates the hoi polloi's arguments of"receiving the higher education is hard and expensive". So, it is clear that different parties from different angle would come up with different conclusions; it can not say who is right or who is wrong. In order to coordinate the interest relationship and balance the gains and losses of all the parties, it is inevitable and necessary to establish a pricing system which consider for both Efficiency and Equity. Accordingly, based on the overseas advanced experience, put forward the methods and strategies to set up this system: perfecting the costing accounting system, constructing mathematic model of individual partaking ratio and promoting multi-sharing parties in to practice in order to increase the efficiency. In addition to smoothing the new students green channel, improving the aiding system of financing rural poverty, planning and preparing the coming career, enforcing tuition discount strategy and making the foundation prominent to guarantee the equity.