摘要：对高等教育成本分担体制的研究是整个高等教育改革的重要组成部分。本文首先回顾了我国高等教育成本分担体制的演变，其次分析了高等教育成本分担体制的现状，再从国家、个人、学校、社会这几个成本分担主体出发，通过横向和纵向的比较探讨我国高等教育成本分担体制存在的诸多问题，如政府分担的高等教育成本存在地区性差异；助学贷款成本分担成效不理想；高校成本分担方式逐步多样化，分担能力仍较弱；社会捐赠仍处于低水平，捐赠存在校际差异。最后结合美国成本分担体制的先进经验，向国家和学校两个具有较大改进空间的主体提出完善高等教育成本分担体制的建议，如制定各类高校的高等教育生均公用经费标准；高校吸引社会捐赠应变被动为主动；发行教育债券等。

关键词：高等教育；成本分担；教育经费

Abstract：The research on the cost-sharing system is a significant part of the Higher Education Reform. This thesis first reviews the evolution of Chinese cost-sharing system of higher education, and then analyzes the current situation of that system. Late from the perspectives of several unities, it investigates many problems which exist in that system. For example, there exist regional-variation among the government’s cost-sharing; the effectiveness of student loans sharing the cost is not ideal; the cost-sharing methods of universities become more diverse gradually, however, their cost-sharing capacity is still weak; social contributions stay at a low level, and exist inter-schools variation etc. In the end, by connecting the advanced experiences in American higher education, proposals are offered in the respects of both government and universities, which have larger room for improvement. For example, government develops a standard of public funds per student of higher education; universities need to attract social contributions initiative instead of passively; universities can bond educational issue, etc.

Key words: Higher Educating; Cost Sharing; Education Funds