本文在分析了民办高校经费来源和发展现状的基础上，结合美国和日本两国政府资助私立高校的经验和启示，从理论、法律以及现实三个视角分析并论证了政府资助民办高校的必要性。研究认为，政府资助民办高校是履行分担民办高等教育成本和促进高等教育公平的责任；是贯彻落实相关法律法规的要求；是保障和促进民办高校健康发展，缩小民办高等教育与公办高等教育的差距，进一步推进高等教育的大众化和多样化的现实需要。政府应当尽快建立民办教育资助体制，帮助民办高校走出经费瓶颈。

Through analyzing the sources of funds for private higher education in china, and using the American and Japanese experience of subsidizing private higher educational institutions to push the private higher education forward, this paper demonstrates that it is very necessary for governments to subsidize private higher colleges in the perspectives of theory, laws and actuality. The author holds that first; it is the duty of government to share for the costs of private higher education and to promote the equity in higher education. Second, it is the demand of legislation for government to provide financial subsidy for private educational institutions. Third, it is necessary for government to subsidize private higher colleges and universities in order to guarantee the healthy and sustainable development of private higher education, to reduce the gap between private higher education and publicly-owned higher education, and to realize the objective of universal higher education and Multi-Development of higher education. Thus, governments should establish a private education funding system to reconcile the financial pressure of the private colleges.