高等院校专业办学成本差异实证分析  

An Empirical Analysis on Running Cost Difference Among Many Majors in Empirical Analysis on the Running Cost Difference of Universities

作　　者：吕学典[1] 

机构地区：[1]盐城师范学院商学院,江苏盐城224002

出　　处：《山西财经大学学报（高等教育版）》2008年第2期79-83,共5页Journal of Shanxi University of Finance and Economics

基　　金：江苏省高等教育学会"十一五"教育科学规划课题(JS104)

摘　　要：高等院校专业设置趋同现象的原因之一是某些专业的办学成本较低,从政策导向上看,主要表现在教学辅助人员的支出、维修费用支出与折旧费支出等方面;从客观实际情况看,主要表现在水电费、专用材料费、生均土地面积价值摊销和生均年进书量价值方面。The lower nmning cost leads to the convergence feature in colleges and universities＇ majors setting. From a policy-oriented perspective, they can be seen in several sectors, such as the expenditure on teaching staffs, maintenance costs and depreciation charges etc. From an objective viewpoint they have been manifested in these： water ＆ electricity fee, appropriation material fee, splitting value of the land, the value of the books which are divided to per-student and so on.

关 键 词：高等院校 专业设置 办学成本 成本差异 

分 类 号：G64[文化科学—高等教育学]