美国对大学学生教育成本计算方法的一次探索——NACUBO学生成本计算方法评介  

Introduction to the Methodlogy for Identifying the Cost of Education by Nacubo

作　　者：王守军[1] 

机构地区：[1]清华大学,北京100084

出　　处：《教育与经济》2009年第1期63-67,共5页Education & Economy

摘　　要：美国全国大专院校行政事务官员理事会(NACUBO)提出了一种计量高校本科生教育成本的方法。该方法所涉及的所有数据都浓缩在一张表格之中,其目标是"简单、统一,能够为高等教育界和利益相关者所普遍接受",使任何大专院校都能够使用,并能解释和揭示其在提供本科生教育和相关服务时,每一年每个学生所花费的成本。该方法对我国大学生教育成本计算的研究具有一定的借鉴意义。NACUBO created a methodology for identifying the cost of delivering undergraduate education. As it stated, the methodology was simple, uniform, and broadly acceptable to the higher education community and its many stakeholders. The new approach would allow any institution, regardless of type, size, or control, to take information from existing financial statements and reformat the data, or in some cases modify it, to display its average annual cost of educating undergraduate students in a clear and concise manner. The methodology may be useful to our further research in China.

关 键 词：高校 教育成本 本科生教育成本 

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