摘要：The aim of this article is to present activities aimed to improving cost-effectiveness and revenues diversification in higher education institutions operating in highly developed countries. On the basis of the analysis of foreign literature,methods of induction and deduction,and basing on the results of observations of the Polish higher education system made in recent years by the author,it was possible to confirmed the adopted hypothesis,according to which,despite significant social,economic,cultural and political differences between individual countries,financial challenges faced by higher education institutions are very similar,and the experience of foreign universities can be important for Polish higher education institutions. These experiences indicate the need to introduce some changes in the financing of higher education institutions in Poland,and,at the same time,outline the direction in which the financing system is likely to be heading.
其他摘要：Celem niniejszego artykułu jest przedstawienie działań zmierzających do poprawy efektywności kosztowej i dywersyfikacji przychodów w uczelniach funkcjonujących w krajach wysokorozwiniętych. Na podstawie analizy literatury zagranicznej,metod indukcji i ded
关键词：higher education;cost reduction;sources of revenue;financing systems
