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。     

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。     

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     

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…     

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。     

构建助学贷款的良性运作机制

从新中国成立到1988年，中国高等教育一直都是计划经济下“免费的午餐”，直到1989年，国家才对高等教育实行收费。初级阶段的高等教育收费为200元；1996年中国高等教育试行并轨招生，学费一下子涨过了2000元，1997年全面并轨后学费一直徘徊在3000元左右；2000年收费标准猛涨，学费超过4000元，而当年我国城镇居民人均收入仅为6316元，农村人均收入为2253元。如何解决贫困学生高等教育费用、     

我国高等教育学费的状况与思考

高等教育收费是近年来人们普遍关心的热点问题.对于学生及家长而言,认为收费高;对于学校而言,觉得收费难.为解决这一问题,应引入预付学费制,鼓励民办高校的发展,尝试适度扩大学费的专业差异等.     

关于高等院校教育学费标准的探讨

本文针对学费标准制定问题,先通过求解部属和地方普通高校生均实际水平与地区人均GDP的相关系数,进而我们只对地方普通高校学费进行研究.然后利用层次分析法确定了影响地方普通高等学校的学费的主要因素有:(1)家庭年均收入:(2)学校的生均培养成本:(3)我国GDP产值.由于三个因素对学费标准影响程度不同,因而,利用层次分析法确定出了三个主要因素的权重系数,分别为0.4,0.3,0.3从而得到较为合理的收费标准.     

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.     

实行缴税制:社会保险筹资模式的思考

目前世界各国社会保险筹资模式,通常有三种形式:缴税制、缴费制和预筹基金制(强制储蓄)。但在我国,对于社会保险筹资模式到底应该采取税的形式还是费的形式,一直存在着激烈的争论。本文在回顾社会保险筹资模式税费之争的基础上,认为我国社会保险筹资模式应采用缴税制,主要的原因是实行缴税制符合社会保险的公共产品特性,且具有天然的优势。     

“金税三期”税收征管对上市公司审计费用的影响

税收征管作为公司外部治理手段,能够作用于公司经营环节,进而影响审计师面临的业务风险和审计风险,由此影响到公司的审计费用。但目前鲜有文献研究税收征管对公司审计费用的影响。本文借助"金税三期"工程这一"准自然实验",以2010—2019年A股上市公司为样本并使用双重差分法,研究发现"金税三期"工程提高了上市公司的审计费用。机制分析表明,"金税三期"工程推高了上市公司实际税率,降低了上市公司的盈利水平,提高了审计师的业务风险,进而提高了审计费用。同时,"金税三期"工程强化涉税信息监管,提高了上市公司会计信息质量,降低了审计师的审计风险,从而降低了审计费用。综合来看前者对审计费用的影响大于后者,导致了上市公司审计费用的提高。进一步分析发现,"金税三期"工程对审计费用的这一影响,在非国有上市公司和由非国际四大会计师事务所审计的上市公司中更为显著。     

How Big is the Crowding-Out Effect of User Fees in the Rural Areas of Ethiopia? Implications for Equity and Resources Mobilization

Using a nested multinomial logit model, this study investigates the demand “reduction” and “diversion” effects of user fees in rural areas of Ethiopia. The results reveal that an increase in user fees of public clinics, which are the most widely used alternative, can have a significant demand reduction effect on the poorest of the poor. This implies that despite cost recovery has been advocated as an alternative means of health care financing in most of the developing world, increasing user fees may drive the poorest segment of the population out of the health care market unless some protective measures are taken.     

Auditor Fees and Fraud Firms

The issue of whether auditor fees affect auditor independence has been extensively debated by regulators, investors, investment professionals, auditors, and researchers. The revised Securities and Exchange Commission (SEC) requirements that resulted from the implementation of the Sarbanes‐Oxley Act (2002) limit nonaudit services (NAS) and mandate NAS fee disclosure. The SEC's requirements are based on the argument that auditor independence could be impaired—and hence audit quality may be reduced—when auditors become economically dependent on their clients or audit their own work. Economic bonding leads to reduced independence, which can lead to reduced audit quality. We study a sample of firms sanctioned by the SEC for fraudulent financial reporting in Accounting and Auditing Enforcement Releases (SEC‐sanctioned fraud firms) and examine whether there is a relationship between auditor fee variables and the likelihood of being sanctioned by the SEC for fraud. We use SEC sanction as a measure of audit quality that has not previously been used in the auditor fee literature and is more precise than some of the other proxies used for flawed financial/auditor reporting. We find, in univariate tests, that fraud firms paid significantly higher (total, audit, and NAS) fees. However, in multivariate tests, when controlling for other fraud determinants and endogeneity among the fraud, NAS, and audit fee variables, we find that while NAS fees and total fees are positively and significantly related to the likelihood of being sanctioned by the SEC for fraud, audit fees are not. These findings suggest that higher NAS fees may cause economic bonding, thereby leading to reduced audit quality. Our findings of significantly higher NAS fees and total fees in fraud firms hold after controlling for latent size effects and other rigorous testing. These results contribute to the literature that examines the SEC's concerns regarding NAS and can be used by policy makers for additional consideration.     

Nonaudit Services and Earnings Management: UK Evidence*

Using a sample of UK firms for the period 1996‐98, we provide empirical evidence on the relation between nonaudit services (NAS) purchase and three proxies for earnings management: (1) the likelihood that client firm accounting practices during the sample period were publicly criticized or subject to regulatory investigation; (2) the likelihood that client firms were required to restate prior financial statements or adjust current year results upon adoption of Financial Reporting Standard (FRS) No. 12, which was intended to curb opportunistic use of provisions; and (3) the mean absolute value of client discretionary working capital accruals over the sample period. The level of NAS purchase is measured, alternatively, as (1) the ratio of nonaudit to total auditor fees, (2) the natural log of NAS fees, and (3) the decile rank of a particular client's NAS fees given all NAS fees received by the audit firm practice office. With one exception, we find that all three measures of earnings management are positively and significantly associated with the three measures of NAS purchase.     

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.     

ATM Fees at Black and Hispanic Owned Single Market Banks: A Comparative Analysis

This paper presents evidence regarding three types of ATM fees: foreign fees charged for use of a non-bank ATM by the bank’s customers, surcharges for use of bank ATMs by non-customers, and balance inquiry charges for the bank’s own customers. It is hypothesized that, among single market banks, fees will be positively correlated with bank size, a lack of market competition, market penetration by multimarket banks, banks serving low income communities, and Black owned banks (BOBs) and Hispanic owned banks (HOBs), although banks may try to confuse depositors with fees that exhibit a low correlation, or may set low surcharges as part of a loss leader strategy. A 2013 sample of approximately 1500 single market banks, including 21 Black owned banks (BOBs) and 19 Hispanic owned banks (HOBs) is used for correlation and regression analyses. It is found that BOBs charge an average of $0.50 higher foreign fees, and are more likely to charge balance inquiry fees. We also find that larger banks tend to charge higher fees, and that banks may set higher fees where they serve disadvantaged communities of color. Surprisingly, market competition is never significantly associated with ATM fees, and there is minimal correlation across fees, and both results are consistent with banks setting fees strategically to confuse customers.     

“三资分置”前提下的农村集体经济发展

我国农村集体所有的全部资产由资源性资产、公益性资产和经营性资产三部分构成。在农村集体产权制度改革,农村集体耕地"三权分置"和宅基地"三权分置"背景下,逐步完善和建立农村集体经济组织的耕地保护管理费、宅基地部分事项有偿使用费、农村集体经济组织集体股等,可以使我国大部分农村形成稳定的集体经济收入来源,提高我国农村公共服务水平和福利水平,提高我国农村基层组织的治理能力和治理水平,促进我国乡村振兴和农村长治久安。     

社会化网络媒体关注与审计费用—基于微博媒体数据的分析

以2012-2014年创业板上市公司数据为研究对象,抓取新浪微博公众号上对被审计企业负面报道的关键词,研究了社会化网络媒体的负面报道对审计费用的影响。研究发现,媒体对上市公司的态度越负面其审计费用越高;但重复负面报道对审计费用的影响却是无效的。另外,相比“十大”会计师事务所,非“十大”会计师事务所对被审计单位负面消息更加敏感。在被审计单位被媒体负面报道后,新任会计师事务所会要求更高的审计费用。上期审计意见为非标意见对审计费用有正向影响,但其并没有增强媒体关注对于审计费用的影响效果。