地方本科高校专业课程规模成本效益实证研究

An Empirical Research on Cost Efficiency Analysis of Undergraduate Courses in Local Colleges and Universities

地方本科高校在我国高等教育大众化发展中具有不可小觑的地位,其质量和效益关系着我国高等教育和地方经济发展的质量和效益。依据北京市属某综合类高校专业课程的实际情况,采用实证分析的方法,从分析大学成本核算的基本单位———专业入手,以分析在专业成本效益中起着至关重要的专业课程成本为主旨,侧重分析专业课程的规模成本,探索以最小的专业课程成本获取专业发展的最大收益。

Local colleges and universities play an important role in higher education popularization in China. Its quality and cost efficiency will have a substantial influence on in a Beijing municipal comprehensive university, an analysis educational cost accounting, was done empirically so as development with the minimum cost of academic courses. the local economy in China. Based on the practices of the cost of academic courses, the basic unit in to obtain the maximum benefit in the specialty