In 1997,the nationwide colleges and universities cancelled the two-track emrollment system and began to charge the students comprehensively.In 1999,the state expanded the number of enrolled students.Since then,the standard of tuition fees for colleges and universities has steadily risen,causing the number of students in arrears to increase constantly and the amount of arreears to grow larger.The problem that the students are in arrears with their tuition fees has become increasingly prominent,which has already been a widespread problem hindering the development of universities.Taking the students in arrears in some Guangdong Institute as the object of study,the author has conducted a case study and analyzed the deep-seated reasons for arrears of university students from the angle of the subsidization system in order to seek an effective way to solve the problem of arrears.The study tries to propose feasible solutions to the problem to reduce the arrears of college students so that colleges and universities and students can individually achieve healthy and sustained development.