随着全球知识经济时代的到来 ,对高等教育的需求越来越强烈 ,但各国高等教育都出现了财政危机。在不断扩大高等教育机会的同时 ,解决政府高等教育的财政负担 ,出路之一是实施学生贷款。各国选择学生贷款的方式多种多样 ,但都面临着同样严重的问题 :管理费用过高和贷款回收效率低。向毕业生征税 ,是目前正在进行的比较好的回收高等教育成本的方法。我国应该借鉴和吸收世界各国学生贷款的经验和教训 ,确定高等教育财政投资体制改革的三个阶段 ,并最终通过税收制度——向毕业生征税 ,解决高等教育投资问题 With the advent of the global knowledge-based economy, the demand for higher education has become more and more intense. However, the financial crisis has emerged in all higher education in all countries. While expanding the opportunities for higher education, one of the ways to solve the financial burden of government higher education is to implement student loans. Countries choose student loans in a variety of ways, but all face the same serious problems: high management costs and inefficient loan recovery. Taxing graduates is a relatively good way of recovering higher education costs now under way. Our country should learn from and absorb the experience and lessons of student loans in various countries in the world, determine the three stages of the reform of the financial investment system in higher education, and finally pass the tax system - to tax graduates and solve the problem of investment in higher education