高职院校生均培养成本数学模型研究

Research on the Mathematical Model for Calculating Average Cost Per Student of Higher Vocational Education

通过构建高职院校生均培养成本数学模型,对2009年我国高职院校生均培养成本进行测算发现,多数地区的实际支出都高于计算值,原因是我国高等学校的生均培养成本是以高校年生均教育事业费支出来代替的。这会导致如下后果:将由于人员配置不合理而产生的一部分教育事业费分摊到学生身上;由于人员支出占教育事业支出比例过高,从而挤占了本应用于教学方面的支出,导致高校普遍存在教学条件差的现象,潜在降低了学生的培养标准与质量。鉴于此,要调整高职院校的人员结构,优化资源设置,合理测算其生均培养成本。

Calculating the average cost per student of higher vocational education in 2009 by building the mathematical model shows that, the practical average cost per student of higher vocational education in most regions is higher than the calculation value, and the main reason is that the average cost per student of higher education institutes is as the same as the education financial expenditure. Because that the proportion of expenditure on staff in the whole education finan- cial expenditure is higher, the expenditure on teaching become less, which decreased the talent cultivation standard and quality of higher vocational education. Therefore, higher vocational education should try to adjust the structure of staff, optimize resources collocation and calculate the average cost per student scientifically.