我国的高等教育事业分为民办高校和公办高校,他们都是经过教育部批准设立的,具有合法办学资格的主体,他们之间的主要区别就是资金的来源不同,公办高校的经费来源部分来自于政府财政,资金相对充裕和稳定,而民办高校运营资金来源单一,主要是依靠学费收入,正所谓“僧多粥少”所以如何把有限的资源投入到最需要的地方,要保证正常教学活动并提高教育质量,就必须在成本优化上多下功夫。在目前竞争环境日益激烈,高考人数下降,物价上涨等客观因素都不断促使民 China’s higher education is divided into private universities and public colleges and universities, they are approved by the Ministry of Education established, with the legitimacy of the main qualifications for running a school, the main difference between them is the different sources of funds, public colleges and universities part of the funding comes from Government finance, relatively abundant funds and stability, and private university operating funds from a single source, mainly relying on tuition income, is the so-called “monasticism” So how to put limited resources where it is most needed to ensure normal teaching activities and improve The quality of education, we must make more efforts in cost optimization. In the current competitive environment is increasingly fierce, the decline in college entrance examination, rising prices and other objective factors have prompted the people