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

Calculation and Analysis of Actual Cost of Vocational Education per Student——A Case Study of Jiangsu Vocational Education

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 core issue of vocational education is the actual training cost per student. The amortization expenses of land use right and fixed assets, staff costs the costs of goods and services, subsidies for individuals and families have impact on the training cost per student. Empirical research shows that, the average education cost per student of higher vocational education and secondary vocational education are 21.3 thousand and 15.6 thonsand yuan respectively, which are gTeatly higher than the practical financial allocation. Furthermore, there exist differences in the specialty, regionality and education levels in average cost of students.