【摘要】 高等院校教育成本核算一直是人们关心的重要问题.把高等院校大学生培养过程,看作人才的生产与加工过程,投入高中毕业生(原材料)以及教学、办公楼等固定资本与教职员工等劳动工时,生产或毕业高校大学毕业生,从而建立高等教育的动态投入产出模型,并由此推导高等院校大学生教育成本的计算公式,指出在计算教育成本时,固定资本租金率与高校规模扩张速度之间的关系,指出进一步深入研究的方向.更多还原

【Abstract】 How to calculate the education costs of colleges and universities is an important question concerned by the public.The author consider the education process in colleges and universities as a process of human resource production-inputting high-school graduates(raw materials),fixed assets such as lecture building and office building and labor time,and producing college graduates and induce the function of education costs in colleges and universities,figuring out the relationship between fixed-asset rent rate and expansion rate of colleges and universities,and showing the direction of further researches.更多还原