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本文通过张振华因为大学学费问题而辍学的事件探讨高等教育学费的性质及其收费方法。在了解现实我国大学收费方法的基础上,根据成本分担理论尝试提出初略的高等教育收费方法模型。通过分析政府、纳税人、学生及其家庭在高等教育收费中扮演的的角色,提出以“支付意愿”、“支付能力”为分析对象的模型。此外,还通过分析高校相应的奖学金制度和补助制度来分析“学费补充”功能。
This article explores the nature of tuition in higher education and its charging method through Zhang Zhenhua’s dropping out of school due to the tuition problem of university. On the basis of understanding the reality of China’s university fee collection method, according to the cost-sharing theory, this paper puts forward a preliminary model of higher education charging method. By analyzing the roles played by governments, taxpayers, students and their families in charging higher education, a model of “willingness to pay” and “ability to pay” is proposed. In addition, we analyze the “tuition supplement” function by analyzing the corresponding scholarship system and subsidy system in colleges and universities.