提高收费标准与高等教育公平的推进研究

目前社会普遍认为高等教育收费造成了教育机会的不均等,对于高等教育收费使贫困家庭的子女成为直接的受害者的议论更加激烈,大多数学者也认为应该降低学费.     

提高收费标准与高等教育公平的推进研究

目前社会普遍认为高等教育收费造成了教育机会的不均等．对于高等教育收费使贫困家庭的子女成为直接的受害者的议论更加激烈．大多数学者也认为应该降低学费。那么学费高低到底对社会公平有怎样的影响？我国学费现状究竟是偏高还是偏低？本文就从教育公平入手．以南开大学为例对我国大学收费标准进行探讨，并进一步阐述收费改革过程中应考虑的问题。     

高校学费管理探讨

随着教育体制改革的进一步深化与发展,高等学校学费已成为高校经费的重要来源之一,学费收入在高校办学过程的地位和作用越来越明显。然而,高校收费工作也面临着收费金额大、收费情况复杂、涉及面广等新形势、新困难。在此情况下,一些高校没有及时调整学费管理办法,继续采用旧体制下的学费管理方式,学费管理相对简单、收缴措施乏力,导致学费管理效率较低,学费欠交数额巨大的困难,严重影响教学、科研的正常开展,制约学校进一步发展。     

浅谈第三方支付平台在高校收费中的应用

针对高校学费收缴难的问题，有效的收费模式能够很好的缓解这一难题。本文将探讨高等学校利用网络资源优势，采取第三方支付的收费模式，应用网络收费手段促使学生自主缴纳学费，增强财务收费系统的功能性。     

浅议高校学生欠费的原因及对策

对于我国许多高校而言,学生缴纳的学费依然是其经费来源的重要组成部分.但在许多高校,学生欠交学费现象却日益严重.欠交学费不仅扰乱了学校正常的财务运行,也对学生德育教育带来了较大影响.如何认识和解决在我国经济不断发展的形势下出现的学生欠费现象,成为高校发展中一个迫切需要解决的问题.本文通过对目前大学生欠费问题的原因进行深入分析,提出对策,以期对解决这一问题有所帮助.     

学生欠缴学费的动因及对策

本文以近年高校收费工作中普遍存在的学生欠缴学费现象为研究背景，采用典型调查和问卷调查相结合的方式，初步概括和分析了影响学生你缴学费的人文地理因素、经济因素、心理因素和制度因素等。在此基础上提出了解决学生欠缴学费的对策措施：构建高校收费工作前提，夯实高校收费工作基础，完善高校收费工作制度，对高校收费工作常规化和法制化进行有益的探讨。     

高校实行学分制收费浅析

高校实行学分制收费,就是规定每学分的学费标准,根据学生实际选修学分数量的多少计算学费。学分制与导师制、班建制合称为世界三大教育收费模式。文章从学分制的起源说起,分析了学分制的利弊,探讨高校实行学分收费的积极意义,指出高校学年制收费存在的问题,提出了自己的建议以期更加完善学分制收费工作。     

民办教育

江苏:中外合作办学收费明码标价“中外合作办学单位举办高等学历教育,学费实行政府定价;实施学历教育、非学历教育,不得以外汇计收学费和其他费用;所有的收费项目和标准,必须在招生简章中公布。”江苏省日前出台的规定让该省中外合作办学单位的收费从此“明码标价”。该省规定,中外合作办学单位举办高等学历教育,在国内教学期间可向学生收取学费、住宿费、代办费。学费实行政府定价。每生每学年学费为公办高校1.8万元,民办高校2.1万元。各合作办学单位可根据实际情况,在上下浮动20%的限额内确定收费标准,并报有关部门备案。中外合作办学单位…     

高等教育学费问题探讨

对高等教育收费水平的现状进行了分析,预测了收费水平的基本增长趋势。并从影响学费的相关因素的角度对学费水平进行了系统分析,结合办学成本、政府拨款和农村居民可支配收入给出了可行性报告和建议。     

工大高科 一颗耀眼的IT新星

本文以近年高校收费工作中普遍存在的学生欠缴学费现象为研究背景,采用典型调查和问卷调查相结合的方式,初步概括和分析了影响学生欠缴学费的人文地理因素、经济因素、心理因素和制度因素等。在此基础上提出了解决学生欠缴学费的对策措施：构建高校收费工作前提,夯实高校收     

Is Audit Committee Equity Compensation Related to Audit Fees?*

Section 301 of the Sarbanes‐Oxley Act (SOX) implicitly assumes that audit committees can independently determine audit fees. Critics of section 301 have questioned this assumption in particular, and the efficacy of section 301 more generally. In response, the SEC issued a concept release in 2015 calling for public disclosure of the process that audit committees follow for determining auditor compensation. Motivated by these calls and the widespread use of stocks and options to compensate firms' independent directors, we examine the relation between equity compensation granted to audit committee members and audit fees. Using a sample of 3,685 firm‐year observations during 2007–2015, we find a negative relation between audit committee equity compensation and audit fees, consistent with larger equity pay inducing audit committee members to compromise independence by paying lower audit fees. These findings are robust to controlling for endogeneity, firm size, alternative measures of equity compensation, alternative samples, and an alternative treatment of extreme values. We further show that larger equity compensation is associated with lower earnings quality. We also find that the negative effect of equity compensation on audit fees is stronger when city‐level audit market competition is high. However, this negative relation disappears when (i) firms face high litigation risk, (ii) auditors have stronger bargaining power, (iii) the audit committee includes a high proportion of accounting experts, and (iv) auditors are industry experts. Our results are relevant for regulators and investors.     

The Impact of an Academic High School Tuition Relief Program on Students’ Matriculation into High Schools in Rural China

By 2010, only one-quarter of workers in China had received a high school (HS) education. One of the root causes of this low rate is that China has the highest HS tuition fees globally. Although the Chinese government has implemented a series of programs to reduce the cost of attending vocational HS, the cost of attending academic HS in China emains high. This study evaluates the extent to which an academic HS tuition relief program initiated by a poor county in western China affects students' schooling decisions after graduation from junior high school. By using a longitudinal dataset of 2348 students in two counties, we use ordinary least squares and propensity score matching to evaluate the impact of this program on four student outcomes: matriculation into academic HS, matriculation into vocational HS, entering the labor market, and retaking high school entrance exams. The results show that the program significantly increased matriculation into academic HS by 21 percentage points, while it reduced matriculation into vocational HS by 7 percentage points, the likelihood of entering the labor market by 11.9percentage points, and the likelihood of retaking exams by 2.1 percentage points. Further, we find that the effects of the program among middle-income students are stronger compared with those of other groups. And we found that the program had no significantly heterogeneous impact on students with different academic performance.     

Discretionary Accounting Accruals,Managers' Incentives,and Audit Fees*

This paper examines the linkages between discretionary accruals (DAs), managerial share ownership, management compensation, and audit fees. It draws on the theory that managers of firms with high management ownership are likely to use DAs to communicate value‐relevant information, while managers of firms with high accounting‐based compensation are likely to use DAs opportunistically to manage earnings to improve their compensation. OLS regression results of 648 Australian firms show that (1) there is a positive association between DAs and audit fees; (2) managerial ownership negatively affects the positive relationship between DAs and audit fees; and (3) this negative impact is further found to be weaker for firms with high accounting‐based management compensation.     

Audit Fee Differential,Audit Effort,and Litigation Risk: An Examination of ADR Firms

Prior studies find that audit fees are higher for cross‐listed firms, and these studies primarily attribute the incremental fees to added litigation costs. In this study, we investigate whether the higher audit fees that foreign firms cross‐listed in the United States pay are also attributable to incremental audit effort associated with U.S. disclosure requirements and a more stringent U.S. auditing environment. By comparing audit fees of foreign cross‐listed firms to U.S. domiciled firms and to non‐cross‐listed foreign firms, we are able to decompose incremental audit fees into portions attributable to added audit effort and to added litigation costs. We find that, on average, foreign firms cross‐listed in the United States pay significantly higher fees than domestic U.S. firms and foreign firms that do not cross‐list. Furthermore, we find that audit effort is almost as important as litigation costs in explaining the higher fees associated with foreign cross‐listed firms; our estimates suggest that between 29 percent and 48 percent of the incremental fees are attributable to incremental audit effort. In addition, the total cross‐listing premium is increasing in the difference between the U.S. auditing regulatory environment and that of the home country of the cross‐listed firm. Our study improves our understanding of the role of audit effort in explaining the added fees charged by auditors when foreign firms cross‐list in the United States.     

An Empirical Investigation of Audit Fees,Nonaudit Fees,and Audit Committees*

This study examines the association between audit committee characteristics and the ratio of nonaudit service (NAS) fees to audit fees, using data gathered under the Securities and Exchange Commission's (SEC's) fee disclosure rules. Issues related to NAS fees have been of concern to practitioners, regulators, and academics for a number of years. Prior research suggests that audit committees possessing certain characteristics are important participants in the process of managing the client‐auditor relationship. We hypothesize that audit committees that are independent and active financial monitors have incentives to limit NAS fees (relative to audit fees) paid to incumbent auditors, in an effort to enhance auditor independence in either appearance or fact. Our analysis using a sample of 538 firms indicates that audit committees comprised solely of independent directors meeting at least four times annually are significantly and negatively associated with the NAS fee ratio. This evidence is consistent with audit committee members perceiving a high level of NAS fees in a negative light and taking actions to decrease the NAS fee ratio.     

Unexpected opportunity for girls: Earthquake,disaster relief and female education in China's poor counties

The Wenchuan earthquake in 2008 devastated poverty-stricken areas in Sichuan Province, China. This paper examines the long-term effect of a disastrous earthquake on children's educational attainment using China's 2015 Population Census. Our cohort difference-in-differences results show that exposure to an earthquake has an unexpected significant positive impact on girls’ educational attainment in poor counties, but not on boys. We suggest that this surprising educational gain may be attributable to the reconstruction of schools and the reduction in school fees after disaster. In the long run, girls in poor affected counties are more likely to delay marriage, postpone childbearing and become self-employed compared with girls in poor unaffected counties. These findings potentially exhibit the unintended benefits in education from post-disaster interventions in poor areas.     

我国高等教育公平问题思考

高等教育一直以来存在不公平问题,对于社会的和谐和高等教育的发展有着消极的影响。我国高等教育存在起点、收费、资源配置、地位不平等和不公平问题。实现高等教育公平是一个系统工程,必须要求政府、学校和社会共同努力,以实现高等教育的公平发展。     

Per un pugno di dollari: a first look at the price elasticity of patents

This paper analyses the role of patent-filing fees requestedby the member states of the European Patent Convention (EPC).We provide first empirical evidence showing that the fee elasticityof the demand for priority applications is negative and significant.Given the strong variation in absolute fees and in fees percapita across countries, this result indicates a suboptimaltreatment of inventors across European countries and suggeststhat fees should be considered as an integral part of an intellectualproperty policy, especially in the current context of worryingbacklogs. In addition, we show that the transfer rate of domesticpriority filings to the European Patent Office (EPO) increaseswith the duration of membership to the EPO and the GDP per capitaof a country, suggesting that member states experience a learningcurve within the EPC. The high heterogeneity in the transferrates casts some doubts on the practice that consists in relyingon filings at the EPO or at the United States Patent and TrademarkOffice to assess the innovative performance of countries.     

Do Investors Care about the Auditor's Economic Dependence on the Client?*

In this study, we investigate whether investor perceptions of the financial reporting credibility of Big 5 audits are related to the auditor's economic dependence on the client as measured by nonaudit as well as total (audit and nonaudit) fees paid to the incumbent auditor. We use the client‐specific ex ante cost of equity capital as a proxy for investor perceptions of financial reporting credibility and examine auditor fees both as a proportion of the revenues of the audit firm and as a proportion of the revenues of the audit firm's practice office through which the audit was conducted. Our findings suggest that both nonaudit and total fees are perceived negatively by investors' that is, the higher the fees paid to the auditor, the greater the implied threat to auditor independence, and the lower the financial reporting credibility of a Big 5 audit. Furthermore, our findings appear to be largely unrelated to corporate governance: investors do not perceive the auditor as compensating for weak governance. Separately, recent anecdotal evidence suggests that declining revenues from nonaudit services' as a result of recent regulatory restrictions” are being offset by substantial increases in audit fees. Other things being equal, rising audit fees imply higher profit margins for audit services, indicating that the audit function may no longer be a loss leader. Thus, to the extent that investors perceive total fees negatively, recent regulatory initiatives to limit nonaudit fees may not have adequately addressed the perceived, if not the actual, threat to auditor independence posed by fees.