论我国高等学校教育成本的补偿与分担

Theory of China's University of Higher Learning Education Cost Compensation and Share

我国高等学校虽然是公益性的非营利事业单位,为了保证及时补偿经费开支和提高公共资源配置的有效性,应该计算成本。高等学校教育成本具有公益消费和资源配置双重属性,相应的成本补偿原则是'量入为出'与'量效资助'。'量入为出'保证教育资源的公平性,'量效资助'则要保证教育资源配置的有效性。有针对性地制定高校教育成本的补偿标准并进行教育成本绩效评价,才能做到对高等学校教育成本的合理补偿与分担。

Although institutions of higher learning in China are non-profit public welfare institutions,costs must be calculated in order to compensate the expenditure of funding timely and increase the effectiveness of public resource allocation.Costs of higher learning institutions have dual attribute of public consumption and resource allocation,the corresponding cost compensation principles are“payas-you-go”and“effects of funding”.The principle of“pay-as-you-go”ensures the fairness of education resources and the principle of“effects of funding”ensures the effectiveness of education resource allocation.Only a targeted cost compensation standard setting of higher education institution combined with performance evaluation of education cost can achieve reasonable compensation and sharing of the higher learning education cost.