教师课时津贴对独立学院学生培养成本影响分析

Impacts of Teaching Allowances on the Training Costs of the Students at Independent Colleges

基于浙江省某独立学院2009学年学生学费和教师课时津贴的调查数据,运用成本分析、人力资本形成与收益理论、工资及福利核算理论及会计工具,就独立学院学生培养成本和教师课时津贴关联性进行理论分析和数据检验,得到以下研究结果:a.教师课时酬金比例占当年人员经费总量达到34.3%,位居人员支出项目首位.b.2009年每个学生全年所支付的学费中,有13.38%用于支付教师的课时津贴.

Based on the data about the student tuitions and the teaching allowances for teachers paid by the independent colleges in Zhejiang Province in 2009, the present paper use the operating cost analysis, the human capital theory, the wages and the welfare calculation theory and the accounting methods to examine the impacts of the teaching allowances on the training costs of independent college students. The following findings are gained ： （ 1 ） the teaching remuneration accounted for 34.3% of the total personnel income; （2）13.38% of the fee each student paid in 2009 was used to pay teaching allowances.