【摘要】 高校收费是我国高校改革的重要内容之一,理论界对此争论比较激烈,说法不一。作者以财政理论为基础,首先比较税收与收费的异同,从不同社会产品具有不同价值补偿方式入手,深入分析高等教育作为一种社会产品所适应的补偿方式,从而找到高校收费的理论支持,并针对现行高校收费存在的问题进行分析,同时提出政策建议。更多还原

【Abstract】 The university-tuition is important part of education innovation. Scholars have different opinions of it. The base of this article is on financial theory. The author finds the support of university-tuition innovation through making comparison between tax and fee and analyzing the value-compensation of different social products.更多还原