职业教育办学成本分析  

Analysis on School-running Cost of Vocational Education

作　　者：梁国超[1] 

机构地区：[1]长春市教育局

出　　处：《职业技术教育》2008年第28期44-46,共3页Vocational and Technical Education

摘　　要：从职业学校角度看,由政府和社会资金直接投入办学所形成的培养成本,以及职业学校自筹资金投入办学的成本,构成了职业教育的办学成本。职业教育办学成本的核算,在现有的会计制度条件下,各职业学校利用现有的会计资料,按照成本会计的原则要求,经过进一步的细化分析和数据转换,计算出相对科学准确的办学成本,是比较现实的选择。职业教育办学效益表现为,教育能向社会提供一支掌握和运用先进生产技术的劳动队伍;能向社会提供一支掌握工业化水平的生产和技术管理人员队伍;可提高全社会的科学文化水平,为新产品的推广使用,为先进科学技术的普及与提高准备条件;能使社会积累的科学知识、生产技术和生产经验得以保存与传播。From the perspective of vocational schools, the school-running cost of vocational education is comprised of the cultivation cost invested directly by government and social capital and self-raising capi- tal of vocational schools. The realistic selection for calculating school-running cost is： applying existing accountant materials, according to the principle and requirements of cost accountant, through detailed analysis and numerical transformation, every vocational school computes scientific and right school-running cost. The school-running benefit of vocational education embody in： providing workforce that master and apply advanced technolgy for society; providing production and management staff for society; enhance sci- entific level of citizens; conserve and diffuse scientific knowledge, production technology and production experiences accumulated by society.

关 键 词：职业教育 办学成本 内涵 核算 效益 

分 类 号：G717[文化科学—职业技术教育学]