摘要：New higher education trends such as massification, quality development efforts, and increased competition at both national and international levels have forced higher education institutions to change consistently and increase their capacity. As a result, universities have entered a new era in which their financial needs dramatically increased. Given the fact that the significant parts of the higher education expenditures are traditionally covered by the state budget in most countries, we are in a very critical period. Yet, the sources allocated from the state budget are not sufficient to fulfill the needs of universities in most of the time. In this regard, how to meet the increased financial needs of higher education is one of the most important issues which higher education systems have faced. Therefore, it is very important to investigate the financial structures of universities in different countries and provide informed alternatives for Turkey. The aims of this study are investigating the current situation and trends regarding to higher education financing in developed countries and providing suggestions on higher education financing in Turkey.
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