A Research On University Human Capital Investment Cost-sharing System

Under the background of worldly higher education financial crisis, nearly all the governments are transferring the human capital investment cost of university to the individual and private unit, and establishing university human capital cost-sharing system. Because we have lower investment yields, improper personal investment concept, few enterprise investment consciousness and investment cost studies in our country, the cost-sharing system and relative studies are not so mature. And problems like high tuition, insufficient state finance invest, and narrow investment channel require the government change and make relative policies at present and solve the contradiction of supply and demand, investment and output of higher education. Therefore, combined with human capital theory and higher education cost-sharing theory, to analyze the cost-and-benefit of university human capital investment cost, and then to set up the investment cost-sharing system has been a significant researching project.The paper analyzes the current situation and existing problems of our investment cost-sharing system of university human resource and advanced experience of sharing system in other countries. At the same time, on the basis of combination with quantitative and qualitative research, theory with reality, the paper carries on deeper research and exploration to university human capital investment cost-sharing and social and individual investment cost-benefit, then proposes some feasible suggestions for solving the problem of insufficient invest of higher education so that it can provide some references for promoting and improving the university capital resource investment cost-sharing system. It also answers some questions as following: how to confirm and calculate human resource investment cost of universities and cost-benefit ratio on earth? How could we improve the efficiency of university investment and resource distribution benefit? Through what kind of way can we set up and improve a fair and rational cost-sharing system?The paper is composed of 4 parts. The first chapter mainly introduces the researching background, the current situation of domestic and international research and the thinking and innovation of text. The second chapter clarifies and analyzes university human capital investment cost theory and the cost-sharing system theory,and introduces how to get the data of human capital investment cost through accounting item distinguishing, then calculates the cost. The third chapter introduces theory of human capital investment cost-sharing system and calculates cost-and-benefit rate of both social investment and individual investment, tries to give a probable proportion of university human capital investment cost-sharing, and analysis to the current cost-sharing system and its existing problems. The fourth chapter also brings forward five policy advices to perfect the present university human resources investment cost-sharing system from the angle of efficiency and equity.