高等教育生均成本:界定、测算与运用

生均成本是教育经济理论与实务中的重要概念。它有实际(财务)生均成本与标准(预算)生均成本之分。我国目前对生均成本的概念、内容、要素还没有统一的认识，现行制度也不能满足生均成本核算的要求。高等教育财政拨款与收费制度也难以运用生均成本机制。科学界定高等教育生均成本的内容，准确设计标准生均成本计量模型。改革完善高等教育财政拨款制度与学费形成制度。是我国高等教育事业发展的内在需要与现实选择。

Standard Average Cost Per Student of Higher Education:Demarcation, Measurement and Calculation, Application

Average cost per student is an important concept in educational economics theory and practice. It is divided into actual (financial) average cost per student and budget (standard) average cost per student. At present, there isn't an identical recognition on concept, content and element of average cost per student in our country. The existing system couldn't satisfy with the accounting demand of average cost per student. It is also difficult to apply the average cost per student mechanism to the financial appropriation and charge system of higher education. Demarcating scientifically the content of average cost per student of higher education, designing accurately the measurement model of standard average cost per student, reforming the financial appropriation system and tuition forming system of higher education and making it perfect are the natural requirement and actual selection of the development of higher education in our country.