中国本科教育成本分担机制的比较研究
A Comparative Study of Cost-Sharing Mechanisms for Undergraduate Education in China

我国高等教育已经步入了普及化阶段，迎来了高质量发展的新阶段，进一步完善高等教育经费筹措机制以匹配高质量发展的经费需求是新阶段教育财政政策改革的重要部分。本科教育是我国高等教育的主体支柱，其经费来源主体是我国政府(财政投入)与家庭(学费)，因此本文使用《中国教育经费统计年鉴》中的面板数据对公办本科教育经费中家庭与政府的成本分担进行比较分析，探索学费收入相对于政府投入的合理性。研究发现目前我国高等教育经费的家庭分担比例与其质量及成本呈现“倒挂”现象，区域间差异不断缩小，但区域内部差异逐渐增大，且学费调整处于僵化状态。本文根据当下高等教育经费成本分担情况和存在的问题，结合新时代经济背景，对建立保障高等教育经费增长的长效机制提出建议。
China’s higher education has developed into the stage of popularization and entered a new stage of high-quality development. Further improving the funding mechanism for higher education to match the funding needs of high-quality development is an important part of the new stage of edu-cation fiscal policy reform. Public undergraduate education is the main pillar of higher education in China, and its funding sources are mainly from the government (financial investment) and families (tuition fees). Therefore, this article uses panel data from the China Education Funding Statistical Yearbook to empirically analyze the relative proportion of cost sharing between public undergraduate education families and the government, exploring the rationality of tuition income relative to government investment. Research has found that there is currently an inverted relationship between tuition fees and their quality and cost in higher education in China. Regional differences are continuously narrowing, but internal differences are gradually increasing, and tuition fee adjustments are in a rigid state. This article proposes suggestions for establishing a long-term mechanism to ensure the growth of higher education funding, based on the current situation of cost sharing and existing problems in higher education funding, combined with the economic background of the new era.