Research On The Issue Of Enterprises' Cost-sharing On Higher Education In China

China has established multiple channel on the investment of higher education owing to the policy on Cost-sharing of higher education,the main part of Cost-Sharing are government, students and their families, society. As a more profited group of higher education, the enterprises participate in the investment of higher education only by paying general taxes. The academe also hold different views in enterprises'cost-sharing on higher education as one side, so people often disagree with this issue in notion and practice, public generally think that enterprises have taken on it's obligation by tax, so any other cost paying should not be imposed. Based on this kind of thought, enterprises are colonizing in higher education field by it's own advantage, using resource of college and university predatorily is endangering the sustainable development of higher education as well as enterprise itself, such condition is more distinctive in the age of knowledgeable economy. Undoubtedly, there is asymmetry between the enterprises'profit gained from higher education and its own responsibilities. The coordinated development of higher education and economy is the groundwork of harmonious society, studying basis for enterprises'Cost-sharing of higher education theoretically and seeking a reasonable Cost-sharing system, all these acts are not only requirements of guarantee in the stabile source of financing, but also the powerful measures of ensuring higher education's serving for enterprises. When the state finance has been emphasizing the elementary education, the issue of enterprises'Cost-sharing is putting forward possesses a special signification. This thesis includes six parts which study the correlative issues about enterprises'Cost-sharing on higher education.The first chapter- introduction firstly expatiated the background and significance on the issue advancing, then summarized the domestic correlative researches and confirmed the objective, means and thoughts of this research. Finally, the exordium defined the corresponding concept such as enterprise, higher education and the main body of cost-sharing.The second chapter is theoretical discussion on the issue of enterprises'Cost-sharing on higher education. From the basic relation between education and economy, this part deduced economic relations between colleges and universities and enterprises,then reconstructed the new relationship between colleges and universities and enterprises based on the idea of eco-economy, the new relationship is also the theoretical cornerstone of this article. Then ,by employing the Marxist social reproduction theory and the human capital theory , this chapter explained the promotion of higher education on enterprises'development, on this basis, by analyzing the cost-sharing theory ,this part gave a reason of enterprises'Cost-sharing on higher education. The Social Fair Theory is also basis for enterprises'Cost-sharing on higher education, different enterprises have different benefit from higher education due to different region. Sharing higher education cost on benefit principle can ensure equity of weak enterprises'using talents.The third part analyzed the realistic foundation of enterprises'Cost-sharing on higher education and actual possibility. based the essence of enterprises'profit maximization, This chapter firstly analyzed the Endogenous Mechanism and motivation of enterprises'Cost-sharing on higher education, then analyzed enterprises'taxes and ability to pay. These analysis want to tell us that enterprises have ability to share the cost of higher education. Finally this part reviewed the practice of Cost-sharing at home and abroad.The fourth is empirical analysis of enterprises'cost-sharing on higher education. This part expected to demonstrate that enterprises are beneficiaries of higher education development and lack of devotion. At last, this chapter drawed conclusion that there is asymmetry between the enterprises'profit gained from higher education and its own responsibilities.The fifth chapter brought forward some policies about these questions. There are four Cost-sharing principles: classification principle, developmental investment principle, diversification of input form principle and guarantee of law and policy principle. Basis on these principles, the article try to establish a system of enterprises'cost-sharing on higher education in order to ensure the symmetry between benefits and devotion.The last part includes conclusion and prospect. After pointing out innovative views and insufficiencies, the part put forward prospects of this study.This paper expects to answer the following four questions: why enterprises should share the cost, how heavily it will be possibility, how about the status and how to do.