成本分析与大学收费管制目标的实现

Achieving collegial prices regulation objectives through cost analysis

大学收费管制是政府为了社会公共利益而对大学收费行为加以约束的做法。管制的目标不应只是最高限价,而是建立政府、大学、民众之间维持利益均衡的机制,激励大学做出合意的选择。由于公共产品定价的核心是获取公共事业生产成本或服务的真实成本,在成本核算无法完全以权责发生制为基础的条件下,以学校为单位折合教学成本,明确界定成本栏目、信息公布与会计、审计制度的建立、大学成本分析和报告范本的提供,也可以成为大学收费管制的基本构件,提高财务信息对大学管理的服务职能,引发大学内部变革。

Collegial prices regulation is a practices that government implemented for the purpose of public interests. The objectives of collegial price regulation should go beyond setting ceiling prices to establish a healthy mechanism to achieve a consen sus between colleges and the public. Main components of this mechanism are clearly definite cost item, information dis closure, accountant and audit rules, collegial cost analysis model, etc. , which can building a strong costs information base for decision making to lead to governance reform and to low the tuition level in colleges.