学分制发展与成本分担机制的精细分析(上)--新视角下学费、拨款政策的完善方向

Fine Analysis of Cost-sharing Mechanism in Credit System of Undergraduate Education of Tuition Fee and Allocation Policy(Ⅰ)——In new perspective of tuition fee and allocation policy's improvement direction

基于成本分担逻辑对6个学分制教学项目成本分担机制的分析表明,学分学费定价是大学城及整体高教系统优质教育资源基于学生自由选择而共享的财政基础,是辅修/双学位、第二学士学位、慕课、暑期学校、旁听的政策基础。高校间基于学分学费定价才能进行财务核算,大学间、大学与科研系统间才能构建协同育人平台,一流本科教育建设并不仅局限于一所高校之内。生均成本分担的精确含义是财政分担学生第一个专业、第一次课程学习的成本,财政不必分担辅修/双学位、第二学士学位、慕课、暑期学校和旁听的课程成本。公立高校退课资源补偿费和重修费是合理收费,学生应对退课造成的公共财政经费浪费有所补偿,财政不必分担学生重修成本。

Based on the real situation of present China＇s university, we do fine analysis of cost-sharing mechanism in 6 teaching and learning examples under credit system according to cost-sharing logic. Analysis shows that the pricing of credit unit is the base of education finance policy for students to choose higher quality courses to learn outside of his registered university, to choose Minor/Double/Second （Postbaccalaureate） Major Programs, to choose MOOCs courses and Specializations, to choose courses in Summer School and audit courses in other university. Only based on credit unit pricing there is possibility for different universities to accurately do financial accounting, and thus can guarantee the collaboration of universities and scientific research system to build education platform. First-class undergraduate education construction is not limited within a university. The precise meaning of unit cost-sharing now is that the government public finance only should share the cost of the first major and first time of course study of a student. The cost of Minor/Double/Second Major Programs, MOOCs courses and Speciations, Summer School courses and audit courses should not be shared by govemment public finance. In public university the course drop fee and the tuition for retaking of a course because of failing are reasonable and necessary because the student should compensate for the waste of public appropriation in dropping course and take the whole responsibility of retaking course cost.