随着高等教育体制改革的深化,高等教育规模不断扩张必须建立在教育经费水平不断提高的基础之上,相对于日益紧缩的高等教育财政状况下,学杂费收入已成为高校经费来源的重要途径。然而目前高校学生拖欠学费已是普遍存在的问题,由此而造成的结果是各类收费不能及时、足额收缴,直接影响到学校各项工作的开展。 With the deepening of the reform of higher education system, the continuous expansion of higher education must be based on the continuous improvement of educational funding. Compared with the increasingly tightening financial situation of higher education, tuition and miscellaneous fees have become an important source of funding for higher education. However, at present, college students’ arrears in tuition fees have become ubiquitous problems. As a result, all kinds of fees can not be collected in time and in full, which directly affects the development of various work in schools.