职业教育顶岗实习成本的构成与控制——基于经济后果标准的分析

Composition and Control of Vocational Education Internship Cost——Based on Economic Consequence Standard

职业教育顶岗实习成本根据经济后果标准可从职业学校、实习单位、实习学生三类主体进行界定,其成本类型可以分为三种:正经济效益成本,成本与收益呈现正相关;零经济效益成本,成本和收益呈现不相关;负经济效益成本,成本和收益呈现负相关。三类主体的三种成本构成各不相同,其成本控制也各不相同,但整体而言,对正经济效益成本的控制一般应采取激励的原则,对零经济效益成本的控制一般应采取放弃的原则,对于负经济效益成本的控制一般应采取扭转的原则。

Economic consequence standard is an important standard for cost analysis from the perspective of economics.According to economic consequences standard of the cost analysis,internship costs can be defined from three main bodies:vocational school,internship units and student interns.The cost types can be divided into three kinds:the first is positive economic benefit cost,and the cost and the benefit are in a positive correlation;the second is zero economic benefit cost,and the cost and the benefit are in no correlation;and the third is negative economic benefit cost,and the cost and the benefit are in a negative correlation.The three kinds of cost compositions of three types of main bodies in vocational education internship are different from each other,so are cost controls.But on the whole,the incentive principle should be generally adopted to control positive economic benefit cost,the abandon principle should be generally taken to control zero economic benefit cost and the reverse principle should be generally taken to control negative economic benefit cost.