Abstract
In recent years, the scale of higher education institutions in China has been expanding year by year, and the number of college students has been increasing year by year, and the problem of tuition fee arrears has become more and more prominent, which is called a major problem in the financial work of colleges and universities, causing certain interference to the economic operation of colleges and universities, and also has a great impact on the moral education of college students. Based on this, the paper uses game theory to establish the game model of "Prisoner's Dilemma" for tuition fee collection in colleges and universities, and the strategic game model between tuition fee arrears and supervision, in order to explore the root causes of tuition fee collection difficulties in colleges and universities in China, and to give corresponding countermeasures with the conclusion of game equilibrium.
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