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Should Local Colleges' Income from Tuition Fees be Incorporated into Treasury Receipt and Payment System

LIU Tian-zou 1, LI Ming-Xian, TANG Ya-wu, LIU Hong-yu (1. Financial Department of Hunan Agricaltural University, Changsha 410007, China)  
As to the classification of the three sections of social organizations,higher education schools should belong to the third sections,which is an education service offered to the public,an market behavior that can be freely chosen by the receivers,but not an executive behavior of the government. According to the cost compensation theory in higher education,the income from the tuitions is reasonable compensation for the education service ,which should mot 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 resalt, the writer proposes that: financial budget in higher education schools,as a means of internal control enforced by the schools,does not belong to the public financial budget.In terms of reality,putting the schools budget into governments budget and putting the income from tuitions under the management of the financial department of the central payment in the national vault,will not onty hinder the development of higher education,but also influence the charge of governments management role and management function.
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