Study On Problem Of Higher Education Cost Shares

The problem of the higher education cost share as the research object for this article , First ,I research to the higher education and the social economy development relations, I think the higher education has the significant function in promoting the national economy development, enhances the national synthesis competitive ability, impels the social civilization to be progressive, the promotion science and technology development and the education development. Then I research to the higher education and the government finance relations, pointed out the higher education is today expenditure, also will be tomorrow financial revenue.Next, I has carried on a more comprehensive elaboration for the theory basis which shared to the higher education cost, from the government and the education individual two aspects was elaborated the higher education cost shared the theory basis, has consummated the rationale which the higher education cost shared. At the same time, from the government and the education individual two aspects , I elaborated the disadvantage factors which the higher education cost was completely shared by some side and analyzed the advantage factors which the higher education cost was shared by both sides together.Third, this article has carried on the analysis to the higher education cost. The higher education cost is refers to the universities to use in, may use the currency measurement which trains the student to consume the education resources value, belongs to the financial category by the currency actual payment cost. The higher education cost may divide into four parts, include the personnel funds disbursement, the commodity and service disbursement, the capital construction disbursement, other capitals disbursement. according to the characteristic of the higher education cost and the higher education cost accounting principle, this article has produced the higher education cost minute type calculation basic pattern on theoretically.Fourth, first, I explained the principles of the higher education cost shares, then according to the principle higher education cost shares and the recombination our province inhabitant's real income level, our province higher education cost shares proportion was decided. According to the related statistical data, I has analyzed the cost rate of rise and the financial investment rate of rise to our province main universities, then elaborated the main question of our province government which existed in the higher education investment and put forward the corresponding policy proposal.Fifth, I detailed research the shared system to our country higher education cost at present. First , reviewed the development course about the shares system to our country higher education cost. second, analyzed the realistic reason which our country to implement the higher education cost to share the system. Then point out the problems which our country higher education cost shares the system in the execution and put forward the policy suggestion to consummates our country higher education cost to share the system.