Beginning from the subject of higher education cost sharing, this article studies the theory of higher education cost sharing and analyzes the obligations of higher school in the cost sharing and how to keep the social benefits of higher education.

• 摘要从高等教育成本分担主体的角度对高等教育的成本分担理论进行研究，分析高校在成本分担中义务，以及如何维护和实现高等教育的公益性。