职业院校生均实际培养成本测算与分析——以江苏省职业院校为例

• 作 者: 陈晨 祝木伟 魏贤运 陆群
• 机 构: 徐州工业职业技术学院,
• 出 处: 职业技术教育
• 发表日期: 2015年13期
• 关键词: 生均培养成本 现代职业教育 生均拨款标准 成本测算 服务费用 生均成本 人员费用 高职校 专业设置 示范院校

生均培养成本是现代职业教育改革发展中必须关注的核心问题,土地使用权及固定资产摊销费用、人员费用、商品和服务费用及对个人和家庭的补助费用共同影响生均培养成本。实证结果表明:江苏省高职和中职校的生均实际成本分别为2.13万元和1.56万元,职业院校的生均实际成本远高于现行的生均拨款标准。同时,江苏省职业院校的生均培养成本也存在着专业、地区、等级的差异。

The average training cost is the core issue that must be paid attention to in the reform and development of modern vocational education. The amortization expenses of land use rights, fixed assets, staff costs, goods and services, and subsidies to individuals and families all affect the training cost per student. The empirical results show that the actual cost per student in vocational and secondary vocational schools in Jiangsu Province is 21,300 yuan and 15,600 yuan respectively. The actual average cost per student in vocational colleges is much higher than the current average per student funding standard. In the meantime, there are also professional, regional and grade differences in the per student training costs in vocational colleges in Jiangsu Province.