财务视角下企业参与高职教育的成本效益分析  

Analyzing Cost Efficiency of Higher Vocational Education with the Participation of Enterprises from the Perspective of Finance

作　　者：许志军[1] 

机构地区：[1]大连职业技术学院,辽宁大连116035

出　　处：《辽宁高职学报》2013年第7期10-12,共3页Journal of Liaoning Higher Vocational

基　　金：2013年度大连市职业技术教育科学研究院立项课题(DZKY2013008);2011年度教育部人文社会科学研究青年基金项目(11YJC880129);中国高等教育学会"十二五"教育科学规划2011年度重点立项课题(11ZD006)

摘　　要：研究企业参与职业教育的成本能够为更好地开展校企合作提供理论与实践支持。不过,目前学者们对于企业参与职业教育的研究主要侧重于模式和内容方面的研究,如果能够深入企业对职业教育的成本效益进行研究,提出解决办法,将能更好地引导企业参与职业教育。通过展示企业参与职业教育的成本和产生的收益,并建立企业参与高职教育的成本效益模型,计算现值,分析企业参与高职教育的成本效益。这虽然不能精确地计算企业参与职业教育的成本和收益,但是它能更深层次地触及企业参与职业教育与追求利益最大化的矛盾。Studying enterprises＇ participation and cost of vocational education can provide theory and practical support for developing college-enterprise cooperation better. However, at present scholars＇ study for enterprises＇ participation to vocational education mainly focuses on the study of mode and content. If it makes study on cost efficiency of vocational education deeply, it can put forward the solving methods to guide enterprises to participate in vocational education well. Through presenting the cost of vocational education and benefits with enterprises＇ participation, it can construct the model of cost efficiency for higher vocational education with enterprises＇ participation, calculate the present value. It can analyze cost efficiency of higher vocational education with enterprises＇ participation. Although it cannot calculate the cost and efficiency of vocational education with enterprises＇ participation, it can get in touch with the contradiction between enterprises＇ participation to vocational education and in pursuit of benefit maximization deeply.

关 键 词：企业 参与 高职教育 成本 效益 分析 

分 类 号：G710[文化科学—职业技术教育学]