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我国高等学校虽然是公益性的非营利事业单位,为了保证及时补偿经费开支和提高公共资源配置的有效性,应该计算成本。高等学校教育成本具有公益消费和资源配置双重属性,相应的成本补偿原则是“量入为出”与“量效资助”。“量入为出”保证教育资源的公平性,“量效资助”则要保证教育资源配置的有效性。有针对性地制定高校教育成本的补偿标准并进行教育成本绩效评价,才能做到对高等学校教育成本的合理补偿与分担。
Although colleges and universities in our country are not-for-profit public welfare organizations, in order to ensure timely compensation for expenditures and improve the effectiveness of public resources allocation, the cost should be calculated. The educational cost of higher education has the dual attributes of public welfare consumption and resource allocation. The corresponding principle of cost compensation is “Expenditure for the ” to ensure the fairness of educational resources, “quantitative effect of funding ” we must ensure the effectiveness of the allocation of educational resources. Targeted to set the standard of compensation for higher education costs and education cost performance evaluation, in order to achieve reasonable compensation and sharing of higher education costs.