Research On The Cost And Charging Policy Of Higher Education

Since the 1990s, Chinese higher education has made rapid development and gradually realized transition from "elite education" to "popular education". At the same time, as the proposition of "who benefit, who pays" and "cost-sharing compensation", higher education charge has vastly accepted by the community as quasi-public goods. However, in recent years, charging for higher education is increasingly becoming one of the greatest issues concerned by the Government and the public. There are many reasons, among which the most important one is the cost of higher education which is considered as a standard and an important basis of charging policy. Accounting the cost of higher education accurately and formulating a reasonable pricing policy to ensure the common interest of the country, society and the individual is relevant to more sustainable, healthy and stable development of Chinese higher education in the 21st century.The main purpose of this paper is to establish a more scientific method of cost accounting by the discussion of the cost of higher education and to seek for methods reforming and perfecting the higher education charging policy by analyzing Charges Theory, according to which I give some suggestions to resolve the problems present in Chinese higher education cost and Charging policy. The article consists of four chapters. The first chapter is introduction, which mainly contains the writing background, purpose, significance of this article and some related domestic and foreign researches preparing for the commencement of the body. Chapter Two explores the significance of the cost of higher education and related issues, in which the two-way method of determining the costs of higher education is used, and establishes a reasonable basis for the calculation about the cost of higher education and charging fees. In Chapter three, according to pricing principles, public products pricing principles and the properties of the Higher Education's quasi-public goods and, I analysis the charging theory of higher education and then make the conclusion that it is inevitable to establish the theoretical basis for the research of charging policy. In Chapter four, on the basis of the comparative studies of the charging policies adopted in different countries, I go on with some analysis of the characteristics and the present problems of Chinese higher education's charging policy, in order to make some suggestions about the improvement of higher education charging policies and patterns.