教育成本影响高职院校规模和专业结构探析  

Analysis of Education Costs Affect the Scale of Higher Vocational Colleges and Professional Structure

作　　者：吴严[1] 唐宏[1] 巫冬涛[1] 

机构地区：[1]广西经贸职业技术学院,广西南宁530021

出　　处：《高教论坛》2016年第5期102-105,共4页higher education forum

基　　金：2013年度广西高等教育教学改革工程项目"教育成本影响高职院校规模和专业结构的研究与实践"(2013JGA374)

摘　　要：近年来,广西的高等职业教育发展迅速,在校学生数量已占到我区高校一半以上。我们从教育成本的核算着手,提出相应的会计核算科目体系,核算出生均教育成本,并以此为依据,提出每个专业的最少招生人数与生均教育成本的关系,生均教育成本如何影响高职院校的招生规模等,为高职院校的专业布局和发展规模提供了可量化的有效途径。In recent years,higher vocational education of Guangxi has developed rapidly,the number of students has accounted for more than half of our colleges and universities.From the education cost accounting,we put forward the corresponding accounting course system,and check out the average cost of students education cost,and on this basis,put forward the relationship between each professional minimum enrolment and the average cost of students education,the average cost of students education how to affect the scale of the enrollment of higher vocational colleges,provide a quantifiable effective ways to the professional layout and development scale of higher vocational colleges.

关 键 词：教育成本 成本核算科目 专业招生人数 办学规模 

分 类 号：G641[文化科学—高等教育学]