摘要
高职学院的规模由多种因素制约,高职学院的生均成本也受多种因素制约,在临界规模范围内,学校规模越大,则生均成本越小,但超过了临界规模,规模效益并无明显改善,甚至会下降。所以,生均成本与高职规模不是纯粹的线性关系,两者的关系是多种因素互相作用的结果。生均成本与高职适度规模的合理配置,是学生数在1万人左右,生均成本在9千元左右。
The average cost per student of vocational colleges is limited by many factors and this is also true to the scales of them. In the range of critical scale,the larger the scale is,the less the average cost per student is. The economic scale could not be improved,or it even decreases if the scale is beyond the critical scale. Therefore,the relationship between average cost per student and scale is not linear but the result interacting by multi factors. It should be analyzed concretely. The rational distribution of average cost per student and scale is： 10000 students,average cost per student is 9000 Yuan.
出处
《财务与金融》
北大核心
2009年第2期76-79,共4页
Accounting and Finance
关键词
高职学院
规模
生均成本
Vocational Colleges
Scale
Average Cost Per Student
