高职教育成本及其分担的调查与思考  

Higher Vocational and Technical Education Cost and Cost Sharing Thinking and Inquisition

作　　者：杜家龙[1] 

机构地区：[1]荆楚理工学院,湖北荆门448000

出　　处：《宁波职业技术学院学报》2008年第6期16-20,共5页Journal of Ningbo Polytechnic

基　　金：湖北省教育科学"十一五"规划课题<湖北高职教育成本及成本分担问题研究>(2006B291)

摘　　要：高职教育成本就是高职院校、高职学生及其家庭在高职教育过程中所支付的全部费用,是高职院校在校学生学习期间所消耗的活劳动和物化劳动的总和。根据"谁受益,谁分担"原则,该成本的分担对象是国家、地方政府、用人单位、学生及其家庭。各方应分担比率,根据调查资料所反映的实际情况和国际普遍分担水平,建议定为国家40%,地方政府28%,用人单位17%,学生及其家庭15%。具体分担按年度实施,即主管部门按年度确定成本总额,国家和地方政府用财政拨款分担;学生通过学费分担;用人单位则先通过纳税形式归集,再由国家财政向高职院校转移支付。The cost of higher vocational and technical education refers to all the cost paid by higher vocational and technical college, student and his/her family for training a student within a period of time. According to＂who be subjected to a benefit, who share＂ principle, that cost shares object to be a nation, local government and use person＇s unit, student and its family. The everyone should share ratio, according to investigate actual circumstance and nations that the data reflect widespread share level, Suggest to settle for the nation 40%, the local government is 28% and use a person the unit 17%, student and its family is 15%s. Concretely share to carry out by the year, namely the supervisor section makes sure by the year that the cost total amount, nation and local government share with the public finance appropriation;The student shares through a school fees;Use person＇s unit then passes first to pay tax a form to return to gather, is again transfered to pay toward the senior higher vocational and technical college by national public finance.

关 键 词：高职教育成本 成本分担 调查 思考 

分 类 号：G717.5[文化科学—职业技术教育学]