高等职业院校的办学成本及其效率分析——基于广东省数据的实证研究

Analysis of the Operating Costs and Efficiency in Higher Vocational Institutions——Based on the Empirical Analysis of Guangdong Data

利用2013—2014年广东省高职院校的投入、产出数据,采用面板数据方法估算其成本函数,并分析不同层次、不同类属院校的成本效率。结果发现:广东高职院校的办学成本较为合理,整体上处于规模经济且范围经济的运行阶段;示范校的成本水平普遍高于非示范校,且后者的成本效率要优于前者;省级、地方、民办3类院校的办学成本依次递减,但成本效率却呈反向趋势。各省市可以借鉴广东省高职院校的发展模式,坚持高职人才培养与地方经济发展和产业结构相协调,努力创建特色院校和特色专业;在确保人才培养质量的基础上,合理调整各层次、各类别学生的培养规模,努力实现高职教育与地方经济的协调发展;坚持财政资金主导,多渠道积极拓宽高职院校办学经费来源,同时,也要合理配置办学经费,提高经费使用效益,达成规模经济和范围经济。

Based on the input and output data, using panel data method of higher vocational colleges in Guangdong province from 2013 to 2014 the cost function was analyzed, and the cost efficiency of different levels and different kinds of colleges and universities was analyzed as well. The results show that the cost of running higher vocational colleges in Guangdong is reasonable and it is at the economies of scale and scope of operation of the whole stage; the cost of demonstrative school is higher than that of the non - demonstra-tive school, while the efficiency of the latter one is superior to the former; the running cost of the provin-cial, the local, and the private reduces one by one, while the efficiency of cost is in reverse. As a result, other provinces could refer to the higher vocational development mode of Guangdong, and keep the coordi-nating the students cultivation with local economic development and industrial structure to build institutions and majors with unique characteristics; based on the guarantee of the quality of cultivating talents, the dif-ferent levels and types of student scales should be adjusted and the coordinative development of higher voca-tional higher education and local economy can be achieved; guided by the leading role of government fun-ding and the institution funding resources can be positively extended from multiple channels, and at the same time, the institution funding should be appropriately allocated to improve the cost efficiency and achieve economies of scale and scope.