Bruce Johnstone believes that higher education finance is a big and complex topic, but 'the scale, efficiency and cost,' the three themes of higher education finance, can be expressed as three questions, that countries are willing to invest in higher education How much total funding? public higher education, especially higher education unit cost? Who paid the cost of higher education, students, parents, taxpayers, how to share between philanthropist? he visits the United Kingdom, Sweden and other countries for higher education proposed on the basis of the influence is felt in the world of higher education cost-sharing theory now, 'cost sharing' almost become the world's countries to develop the theoretical basis of higher education tuition, and its point man of the consensus theory, there is no need repeat. needs to be emphasized is that the cost of share theory in sharing ratio between the different subjects and individuals share the costs of the fair opportunity to study enrollment.