地方高校学费收入是否应纳入国库集中收付范畴的探讨

根据高等教育成本补偿理论，高校的学费收入是对接受教育服务正常支付成本的补偿，不属于政府的财政收入，也不同于其他事业单位的预算外资金。因此，笔认为：在现实条件下，将高等学校学费收入纳入财政统管或进行国库集中支付，不仅不利于高等学校的发展，也不利于政府管理角色与管理职能的转换。

On University Tuition Management in the perspective of the Third Department

According to the cost compensation theory in higher education, the income from the tuitions is reasonable compensation for the education service, which should not be considered as financial income of the government, which is also different from the out-of-budget fund of other enterprises, whose nature is non-financial. As a result, the writer proposes that: In terms of reality, putting the schools budget into governments budget and putting the income from tuitions under the management of the financial department or the central payment in the national vault, will not only hinder the development of higher education, but also influence the charge of governments management role and management function.