基于规模效益的高校负债实证分析  

The Substantial Evidence Analysis of College's Liabilities on The Basis of Scale Benefit

作　　者：王冲[1] 王晓明[2] 

机构地区：[1]四川师范大学经济与管理学院 [2]西南交通大学经济管理学院,四川成都610066

出　　处：《教育与经济》2006年第1期18-21,共4页Education & Economy

基　　金：国家社会科学基金资助项目(99BJY057);四川省教育科学规划课题(CJF027)

摘　　要：对调查样本分析发现,生均成本及在校生规模是影响学校负债的重要因素。以生均经常费成本及生均全成本作为被解释变量,以在校生规模、负债规模及影响学校生均成本的其它办学条件作为解释变量,设计四个不同数学模型,以随机调查获取的样本高校生均经常费成本与生均全成本及相关数据进行回归分析发现,高校负债变量与生均经常费成本变量、生均全成本变量及在校生规模变量间存在正向变化关系,而在校生规模变量与生均经常费成本变量、生均全成本变量间存在反向变化关系,为高校在适度负债的同时实现规模效益提供了理论依据。By the analysis of investigation stylebooks, the thesis points out that the average costs of cach student and the scale of students is the most important factors of college＇s liabilities, It designs four different math models by taking the average unvarying costs of each student and the average costs of each student as variables, and taking the scale of student; the scale of liabilities and other factors as variables. Then by the regression analysis on stochastic investigation stylebooks such as the average unvarying costs and average costs of each student, the thesis points out that there is a positive linearly dependence relationship between the variables of college liability; the average unvarying costs of each student; the average costs of each student and the scale of student. On the other hand, there is a negative linearly dependence relationship between the variables of the scale of student; the average unvarying costs of each student and the average costs of each student. It provides academic foundation for colleges to gain the scale benefit on the basis of modest liabilities.

关 键 词：规模效益 负债 回归分析 

分 类 号：F08[经济管理—政治经济学] G40-054[文化科学—教育学原理]