从学生利益视角谈高校学费定价

我国高校收费要求在学生可承受力之上，大多数学生入校读书的经济压力比较大。本文从学生利益视角，简述了学生经济承受力、学费上浮现状，分析了财政教育经费投入情况、学生利益在学费定价工作中的权重。文章提出高校学费定价要基于保护学生利益，建议政府加大财政教育经费投入以降低学费、充分听取和论证学生利益方的意见、取消学费上浮政策、借鉴公共产品理论和黄金分割理论合理分摊办学成本。     

高校学费定价模型设计及其应用研究

基于公共定价理论框架下,以制定高等学校学费标准的科学性为关键问题,以符合高等教育质量要求的培养成本为重要依据,以居民高等教育支付能力为约束条件,对不同层次、不同学科专业高校教育培养成本采用数据拟合与线性规划的方法,构建高等学校学费标准的价格定价模型.从而为完善高等教育成本分担机制,制定科学、合理、公正的高校学费标准,促进高等教育健康、优质、可持续发展.     

自费来华留学学费定价研究

自费来华留学高等教育不仅具有一定的公共性,而且具有显著的私人性.对于来华留学生高等教育学费定价不仅需要考虑高校办学成本、教学质量和专业等国内因素,更要考虑国际汇率、通货膨胀率及国际教育市场需求状况等国际因素.本文就国内外留学生高等教育学费定价现状及特点进行分析,重点研究了国际因素对来华留学高等教育学费定价的影响,提出了...     

提高我国公立高校学费标准的可行性研究—基于教育成本视角

近15年来,我国公立高校学费收费标准几乎没有变化.而这15年间,物价水平越来越高,办学成本不断增加,导致高校资金严重短缺,只有提高学费收入才能保证高等教育事业持续运行和发展.本文以一所教育部直属高校为例,演示生均教育成本的计算方法,并结合他人的测算数据,指出目前我国公立高校收费标准远远低于按国家规定测算的标准.从教育成本补偿视角来看,提高我国普通高校学费标准切实可行.     

自费来华留学生高等教育学费定价原则研究

自费来华留学生高等教育学费定价有别于国内学生高等教育学费定价.不仅仅需要考虑高校办学成本、教学质量等因素,还需要考虑更多国际市场因素,本文从定价原则的角度分析了自费来华留学生学费该如何定价.     

普通高校学费标准的评价模型

本文从经济、国家、社会、高校及学生等五个因素,建立了学费多重线性回归模型,对高校学费作定性和定量的分析;为反映以往年份应收学费与实收学费之间的偏差,建立了灰色GM（1,1）模型与时间序列模型;通过对不同地区、不同类型的学校进行聚类分析,给出了评价学费标准是否合理的定量分析模型,从而建立了我国普通高校学费标准的评价模型。     

支付能力差异、入学机会与学费的歧视性定价

社会成员之间的支付能力差异是任何社会客观存在的经济现象。学费制度下,解决支付能力差异,实现教育公平目标的基本思路有两条：一是对不同的人群实施有效的学生资助,二是对不同的人群制定不同的学费——歧视性定价,且两种解决方式可以实现有机的耦合。建立完善我国有效的大学生资助体系,制定科学合理、分类有序的学费定价制度,实行学费的歧视定价,是深化我国高等教育学费制度改革有效路径。     

谈谈高校收费现有的问题和解决的办法

<正>高校学费收入,现在已发展为仅次于财政拨款的重要稳定的经费来源,它对解决和缓解教育经费不足起到了积极的作用。但是我国各高校学费欠费现象日趋严重,欠费已成为高校发展过程中急需解决的一个现实问题,如何更好地管理学费已经是不容忽视的问题。本文分析了高等学校学生收费存在的问题,并提出了加强学费管理的办法。     

我国高校学费上涨的思考与探析

近期媒体报道我国有些地区将会从今年秋季起实施新的高校收费标准。高校学费上涨再次引发热议。对众多家庭来说,孩子接受高等教育的支出在家庭教育支出中占相当大的比重。高校学费上涨是与家庭、受教育学生利益息息相关的。基于学费上涨这一现象,我们应该理性看待。学费为什么上涨?原因必然涉及到高校内部和外部环境的一系列变化因素。高校学费上涨也必然会带来一系列影响。理性的分析这些影响,我们应该合理应对高校学费上涨。     

关于高等院校学费收缴中存在的问题及解决对策

学费收缴工作一直以来都是高等学校财务工作中一项重要工作.如能将学费及时的全部收上来,使学校办学的水平和教学的质量得以提高.但伴随着高校的普遍扩招,大学生恶意拖欠学费已成为众多高等院校普遍感到棘手的问题.所以高等院校得学费收缴中存在的问题不容我们忽视,要在收缴过程中发现问题,解决问题.本文分析了当前国内高校在收缴学费时出现的种种问题以及解决这些问题的方法,提出了通过建立相关的规章制度来促进学校学费收缴工作的顺利完成.     

强化高校收费管理工作的几点思考

收费管理是高校财务工作的重要内容，意义重大。文章结合自己在收费工作中的经验，就高校教育收费管理存在的问题及强化高校教育收费管理的措施略谈以下几点认识。     

新形势下解决高校欠费问题的思考

在实际从事收费工作的基础上，分析新形势下高校学生拖欠学费的现状和原因。针对分析的现状和原因提出了几项操作性较强的对策。希望通过本次分析，能引起高校对学生欠费问题有一个新的、正确的、全面的认识，从而加强这方面的管理。     

Higher Education Finance in the UK*

The introduction of top‐up fees for home‐domiciled undergraduate tuition in England from 2006–07 – and their planned increase in 2012–13 – raises important issues for university funding in Scotland, since it abolished tuition fees for Scottish and EU students in 2000–01. This paper focuses on what the increase in resources directed at English universities arising from top‐up fees means for the relative funding of English and Scottish undergraduates. Widely‐used funding‐per‐head figures do not provide an accurate picture of home‐ and EU‐domiciled undergraduate funding, as they include funding for research, postgraduate degrees and overseas students. The empirical work of this paper focuses on creating a consistent series of funding per full‐time equivalent undergraduate over time for England and for Scotland, stripping out funding for research, non‐EU students and postgraduate degrees to create a more accurate picture of the funding gap between the two countries. It also takes into account the different composition of undergraduate degree subjects taken in England and Scotland. The findings indicate that the apparent historical advantage in funding per head in Scottish institutions compared with English ones has been largely driven by compositional differences: Scotland has a high proportion of medical, science and engineering undergraduates – subjects that command greater funding due to their relative complexity to teach. The top‐up fee introduced in 2006–07 brought funding per head in England to a level similar to that experienced in Scotland, and the future increase will result in funding per head in England outstripping that in Scotland by some magnitude. This suggests that the funding of Scottish students will fall significantly behind that of English students unless additional new sources of public or private funding for nScottish universities are found.     

卖空机制的审计收费效应研究

卖空机制作为一种金融创新,如何在提高证券市场定价效率的同时,有效发挥外 部治理功能、改善公司治理、间接推动国内资本市场健康发展成为理论和实践中的一项重要 课题。运用多元回归模型对国内卖空机制改变审计风险、进而影响审计收费行为的实证检验表 明,随着股票卖空比率的上升,公司审计收费也相应增加。而股票卖空比率与公司审计费用受 制度环境影响显著,在市场化水平较高的地区,公司审计面临来自投资者更大的压力。此外, 公司审计收费与股票卖空比率的正相关关系会因卖空机制的存在变得更加显著。     

University Tuition Fees and High School Students’ Educational Intentions

This paper studies whether higher education tuition fees influence the intention to acquire a university degree among high school students and, if so, whether the effect on individuals from low‐income households is particularly strong. We analyse the introduction and subsequent elimination of university tuition fees in Germany across states and over time in a difference‐in‐differences setting. Using data from the Youth Questionnaire of the German Socio‐Economic Panel (SOEP), we find a large negative effect of tuition fees on the intentions of 17‐year‐olds to acquire a higher educational degree, with a decrease of around 8 percentage points (10 per cent). Individuals from low‐income households mainly drive the results. This study documents that the introduction of relatively low university tuition fees of €1,000 per academic year can considerably lower young people's educational intentions.     

Determinants of audit fees in Bangladesh

This paper reports the results of an analysis of the determinants of audit fees of both financial and non-financial companies in Bangladesh. The Bangladeshi audit services market is unusual in that there is no direct involvement of international audit firms in it. The results of the regressions show that the size of the auditee has the greatest influence on audit fees. Whilst there was no international Big Six grouping, it was possible to construct a group of Bangladeshi audit firms which commanded a price premium, based on their size and whether they had a link with an international firm of auditors. Financial services companies were found to have higher audit fees relative to non-financial companies. Subsidiaries of multi-national holding companies also had higher audit fees. The surprising result was that auditees which employed at least one qualified accountant had higher audit fees.     

The impact of customer firm data breaches on the audit fees of their suppliers

This study investigates whether audit risks that accompany data breaches of major customer firms can spillover into the supply chain and affect audit fees of their suppliers. Based on the economic bond that exists between supplier firms and their major customers, we predict that data breach incidents of customer firms will lead to higher audit fees for their respective suppliers. Consistent with customer breaches increasing the audit risk to the supplier, we observe a positive association between breach disclosures made by major customers and audit fees of the supplier firm. This association exists for both internal and external data breaches. We further find that audit fees are increasing with the number of major customers disclosing a breach in a given year. Our results are robust to both a matched sample design and a difference-in-difference approach. Interestingly, we find that while supplier auditors appear to price the risks associated with customer breaches, the breaches do not appear to affect audit quality. The findings of this study are timely and relevant to academics, practitioners, and regulators as supply chains continue to become larger and more complex.