本文探讨了在经济增长、高校扩招、女性受教育程度提高、劳动市场存在歧视女性的情况，以及女性自我认知受舆论影响的背景下，中国高等教育回报率的性别差异。本文利用2021年中国综合社会调查（Chinese General Social Survey，CGSS）的数据，通过明瑟收入方程，分析了高等教育回报率的差异并进行异质性分析。研究回归结果发现，2021年中国高等教育回报率为49.6%，女性样本的高等教育回报率为50.4%，高于男性样本的50.1%。异质性分析结果表明，在女性样本中，农业户口的高等教育回报率低于城镇户口，而在男性样本中观察到相反的趋势。男性样本的本科及以上教育回报率高于女性样本。东部地区的高等教育回报率显著高于中西部地区。同时，信心程度对女性的回报率有显著影响。使用Oaxaca-Blinder分解模型分析造成性别回报率差异的原因，分为可解释部分以及不可解释部分，结果发现劳动力市场上男性平均工资显著高于女性，并且除了性别之间的生产力特征差异，劳动市场上还存在歧视女性的现象。

This paper examines gender differences in the return to higher education in China in the context of economic growth, the expansion of university enrollment, the increasing educational attainment of women, discrimination against women in the labor market, and the influence of public opinion on women's self-perception. Using data from the 2021 Chinese General Social Survey (CGSS), this paper analyzes the differences in return to higher education through the Mincer income equation and performed heterogeneity analysis. Results showed that the return to higher education in China in 2021 was 49.6%, and the return to higher education for the female sample was 50.4%, which was higher than that of the male sample (50.1%). In heterogeneity analysis, this paper found that the return to higher education of agricultural household registration type was lower than that of urban household registration type in the female sample, while the opposite trend was observed in the male sample. The return to education at the bachelor's level and above was higher in the male sample than in the female sample. The return on higher education in the eastern region is significantly higher than that in the central and western regions. At the same time, the level of confidence has a significant impact on women's rate of return. Using the Oaxaca-Blinder decomposition model to analyze the reasons for the difference in gender returns, which are divided into explainable and unexplainable parts, it is found that the average wage of men in the labor market is significantly higher than that of women, and in addition to the differences in productivity characteristics between genders, there is also discrimination against women in the labor market.