研究生生均教育成本分析

依据高等学校职能和会计科目管理区分成本对象,根据配比原则可将高等学校成本分为教育成本、科研成本、社会服务成本和“杂项成本”四类。在确定“杂项成本”、科研成本和各类奖助学金不属于研究生教育成本之后,我们发现目前国内课程学习阶段的研究生生均教育成本与本科生接近,没有倍数差别,可以按1:1考虑;研究阶段研究生生均教育成本为0。如果采用成本补偿理论作为学费定价的理论基础,按同样补偿比例研究生和本科生学费应当基本接近。比较研究支持了这一结论。此外,成本分析表明生均教育成本并不一定随教育级别的提高而提高,研究生教育成本可能低于本科生教育成本。

Unit cost analysis in graduate education

The whole cost of a university can be sorted into four kinds according to functions of university and accounting management. The four kinds are educational (instructional) expenditures, research expenditures, social service expenditures and another one which we can call it "auxiliary expenditures". From this point of view, we know that "auxiliary expenditures" , research expenditures and all kinds of scholarship and fellowship are non-educational expenditure of graduate study. Thus in the research period of graduate study, the unit educational cost is 0, while in the period of course study, unit cost is almost equal to undergraduate. So if we take the recovery theory as the foundation of graduate tuition policy and recovery ratio is the same, the tuition of graduate and undergraduate should be equal. Comparative research sustains this conclusion. Furthermore, unit cost of graduate education is not definitely more than undergraduate education.