江苏省高职院校生均培养成本实证分析与评价研究

Empirical Analysis and Evaluation on Average Training Cost of Higher Vocational College Students in Jiangsu Province

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:江苏省高职院校近3年生均实际成本分别约为2015年2.04万元、2016年2.20万元、2017年2.35万元,呈逐年递增趋势。同时,江苏省高职院校的生均培养成本存在着类别、地区的差异,生均培养实际成本远高于现行生均拨款标准。

The cost of average student training is the core problem that must be paid attention to in the reform and development of modern vocational education.The empirical results show that the actual average cost of students in Jiangsu higher vocational colleges is about 20400 yuan in 2015,22000 yuan in 2016 and 23500 yuan in 2017,which is increasing year by year.At the same time,the average cost of students training in higher vocational colleges in Jiangsu Province is different in categories and regions,and the actual cost of students training is much higher than the current average allocation standard.