An International Comparative Study of Cost Sharing in Higher Education——and a Discussion of Tuition Policy in China

Currently higher education tuition in China is set as 25% of total recurrent funding per student. The article argues that this tuition level is in line with certain international practice; however, only a few countries such as the USA, India and Mongolia takes teaching cost as a basis for pricing tuition in higher education. Moreover, such pricing method is difficult to implement because there are wide differences between countries in defining relevant costs or computing actual costs. In conclusion, the article raises doubt about the value of such tuition pricing policy under the current system of cost accounting in China.