教育專業(yè)外文翻譯---高等教育成本分擔(dān)中的財(cái)政與政治-教育教學(xué)(存儲(chǔ)版)
【正文】 高水平的高等教育的國(guó)家和在缺少刺激讓其更能滿足學(xué)生和家長(zhǎng)的需要或滿足更大的經(jīng)濟(jì)社會(huì)需求的國(guó)家更是如此。 四、成本分擔(dān)的理論依據(jù) 贊成成本分擔(dān)的理論依據(jù)有以下幾種。這種顯然是不正常情況的答案就在于：對(duì)有資格享受免費(fèi)高等教育的“學(xué)生”作了嚴(yán)格的限定，因而無(wú)權(quán)享受免費(fèi)高等教育的學(xué)生人數(shù)就大增。英國(guó)的學(xué)費(fèi)大約為 1500 美元。有效的成本回收還可以通過(guò)加緊貸款回收，減少拖欠以及不論是否提前還款而實(shí)際利率 不變等形式來(lái)實(shí)現(xiàn)。中國(guó)及多數(shù)國(guó)家 (包括一些非洲國(guó)家 )就是如此。 二、成本分擔(dān)的形式 成本分擔(dān)主要與學(xué)雜費(fèi)及由政府或?qū)W校提供的住宿的“使用費(fèi)”相聯(lián)系。學(xué)生貸款可以在學(xué)生畢業(yè)后 或受雇后，或者按月分期償還，或者由雇主從該畢業(yè)生的工資收入中扣除一部分轉(zhuǎn)還給貸款人。下面詳細(xì)闡明各部分所承擔(dān)的成本。 and/or (4) individual or institutional The governement. Most economists in marketoriented economies prefer to view the source of public revenue not as “government,” but as people who pay taxes. Taxes can be paid by most citizens directly and visibly, as in taxes upon earnings, property, retail sales, general consumption, or special goods such as gasoline, cigarettes, alcoholic beverages, in line travel, or imported goods. Or, taxes can be paid indirectly and largely invisibly. Such indirect taxes, largely invisible to the average citizen, may originate with taxes on businesses or enterprises that are passed on to consumers in the form of higher prices on the products they eventually buynot unlike any other kind of retail sales, or special excise, taxes. If prices are governmentally controlled, as used to be the case in most Socialist systems, and if the enterprises are therefore unable to pass along their taxes in the form of higher prices, these enterprise, or value added, taxes must instead be borne by employees in the form of lower wages and salaries. Finally, the government may take purchasing power from citizens not by taxation at all, but by merely printing money, thus shifting purchasing power to the government via deficitdriven inflation and the resulting erosion of the actual value of wages and assets. (Governments may attempt to tax only the rich, or only the large multinational corporations, or only their export earning extractive industries. But such taxation is very difficult, and in the absence of enormous oil or other mineral earnings to confiscate and/or tax, most governmental expenditures are borne, in the end, by the average citizen / taxpayer.) Parents. The second party to costsharing is the parents, who may pay some of the costs of higher education through payment of tuition, or bear some of the costs of student living, sometimes by keeping the student at home. Parents can cover these extra costs from their current ine, or in part from past savings, or even in part through borrowingthat is, drawing on future earnings. Grandparents or other members of an extended family, or even members of a village or a church, can also be “parents” hen it es to supporting a student. Students. The third party to share the burden of higher educational costs is the student, who can bear some of the costs through termtime or summer vacation earnings, or through loans. The loans, in turn, can be paid back when the student has graduated and is employed, like any regular loan, in monthly installments, or repaid through deductions that the employer removes from the graduate’s pay (like the withholding of ine taxes, or contributions to an insurance or pension fund) and forwards to the lender. Repayments can also be ine contingent, or limited to a certain percentage of earnings. Or in very similar fashion, the graduate can repay the loan (assuming the loan was borrowed from, and therefore owed to, the government) through an ine surtax, or additional tax on ine until the loan has been repaid, including the contracted percentage interest. In all cases—conventional equal installment, installments graduated over time, or ine contingentwhat is most critical to the student (or at least ought to be in an informed and rational world) is not the form of the loan or of the repayment obligation, but (1) the discounted present value of the total anticipated payments and (2) the number of years to repaywhich, in association with 1 defines the monthly repayment burden. Individual or institutional donors. The last party to costsharing is the donor, whose contributions may go
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