对韩国学分银行体系的成本分担分析

The Analysis of Cost Sharing of Korean Credit Banking System

文章利用韩国国家终身教育振兴院提供的内部财政数据,基于成本分担理论对韩国学分银行体系的成本分担进行分析,研究发现韩国学分银行体系已经形成了一个基于国家财政、学习者用户、运营机构、企事业单位等多渠道的经费筹措方式:国家通过多种形式和渠道给予财政支持分担成本;学习者用户通过学分和文凭手续费分担成本;运营机构利用利息收入分担成本;企事业单位通过"受托事业"为学分银行提供资金支持分担成本。同时,文章借鉴韩国学分银行成本分担方式为中国学分银行制度的建设提出了相关建议,以期促进我国学分银行制度的建设与发展。

Using the internal financial data provided by the National Institute for Lifelong Education of Korea, this paper analyzed the cost sharing of the Korean credit bank system based on the cost sharing theory. The research showed that the Korean credit bank system formed a multi-channel financing method based on state finance, learner users, operating agencies, enterprises and institutions: the state provided financial support to share costs through multiple forms and channels;the learner users shared costs through credits and diploma fees;the operating agencies shared costs through interest income;the enterprises and institutions provided credit support to share costs through "trustee enterprises". Meanwhile, this paper draw on the cost sharing methods of the Korean credit bank to provide some suggestions for the construction of the Chinese credit banking system.