本文關(guān)鍵詞： SFA 成本效率 教育部直屬高校　出處：《大連理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：我國高校教育投入的加大與資源的嚴(yán)重浪費(fèi)并存的現(xiàn)狀要求加強(qiáng)對(duì)高校教育資源的管理,提高高校成本效率。對(duì)高校成本效率進(jìn)行研究,了解現(xiàn)狀,找出高校辦學(xué)過程中存在的問題,能夠?yàn)楹侠淼慕逃芾砘顒?dòng)提供有力依據(jù)和方法借鑒,促進(jìn)高校教育資源發(fā)揮最好的效益,意義重大。 本文以隨機(jī)邊界分析法為基礎(chǔ),分析高校的投入產(chǎn)出,在考慮高校產(chǎn)出的異質(zhì)性與投入價(jià)格指標(biāo)的基礎(chǔ)上,建立了高校成本效率評(píng)價(jià)模型,運(yùn)用超越對(duì)數(shù)成本函數(shù)測(cè)算中國教育部直屬高校的成本效率,揭示高校產(chǎn)出與成本之間的變動(dòng)關(guān)系。在此基礎(chǔ)上,運(yùn)用SPSS回歸分析無效率變量對(duì)成本效率的影響程度,找出高校成本效率的影響因素。結(jié)果發(fā)現(xiàn)：(1)我國教育部直屬高校間接近39%的成本籌別是由成本無效率造成的。近年來教育部直屬高校的成本效率處于下降趨勢(shì)。在教育部直屬高校中,東部地區(qū)高校的成本效率值最高,西部次之,中部最差。(2)教育部直屬高校的產(chǎn)出項(xiàng)明顯影響高校的成本支出。在科研產(chǎn)出項(xiàng)中,高校的課題數(shù)量顯著影響高校的成本支出。本�？粕c博士研究生具有成本互補(bǔ)性。碩士研究生與科研產(chǎn)出具有成本互補(bǔ)性。(3)在效率外部影響因素中,高校的辦學(xué)地點(diǎn)、重點(diǎn)與否顯著影響高校成本效率。相較于東部地區(qū),中西部地區(qū)高校對(duì)成本的控制能力要稍弱一些�！�985”高校比非“985”高校的成本效率更高。(4)在內(nèi)部影響因素中,教學(xué)人員的職稱結(jié)構(gòu)、教職員工的比例、學(xué)生結(jié)構(gòu)以及學(xué)校的辦學(xué)條件都顯著影響高校的成本效率。本文的主要?jiǎng)?chuàng)新點(diǎn)在于：一是構(gòu)建了包含高校產(chǎn)出的質(zhì)量特征與投入價(jià)格指標(biāo)的高校成本效率評(píng)價(jià)指標(biāo)體系；二是借鑒了銀行、保險(xiǎn)業(yè)等非競(jìng)爭(zhēng)性企業(yè)成本效率的測(cè)度方法,利用隨機(jī)前沿分析法測(cè)算了68所教育部直屬高校的成本效率
[Abstract]:The current situation that the increase of educational investment and the serious waste of resources in our country require strengthening the management of educational resources in colleges and universities and improving the cost efficiency of colleges and universities, so as to study the cost efficiency of colleges and universities and understand the present situation. It is of great significance to find out the problems existing in the process of running a university, to provide a strong basis and method for rational educational management activities, and to promote the best benefit of educational resources in colleges and universities. On the basis of stochastic boundary analysis, this paper analyzes the input-output of colleges and universities. On the basis of considering the heterogeneity of university output and the index of input price, the cost efficiency evaluation model of colleges and universities is established. This paper calculates the cost efficiency of universities directly under the Ministry of Education by using the function of surpassing logarithmic cost, and reveals the changing relationship between output and cost of colleges and universities. SPSS regression analysis was used to analyze the influence of inefficiency variables on cost efficiency. Find out the factors that influence the cost efficiency of colleges and universities. In recent years, the cost efficiency of colleges and universities directly under the Ministry of Education is on the downward trend, and in the universities directly under the Ministry of Education, the cost efficiency of colleges and universities directly under the Ministry of Education is on the decline. The cost efficiency of colleges and universities in the eastern region is the highest, followed by the west, and the worst in the middle) the output items of universities directly under the Ministry of Education obviously affect the cost expenditure of colleges and universities. The number of subjects in colleges and universities significantly affect the cost expenditure of colleges and universities. The cost complementarity between the graduate students and the doctoral students, and the cost complementarity between the graduate students and the scientific research output are among the external factors affecting efficiency. The location of colleges and universities, the emphasis or not significantly affect the cost efficiency of colleges and universities, compared with the eastern region. The cost efficiency of "985" colleges and universities is higher than that of non-" 985 "colleges and universities. The proportion of faculty. The structure of students and the conditions of running a school have a significant impact on the cost efficiency of colleges and universities. The main innovations of this paper are as follows:. The first is to construct the evaluation index system of college cost efficiency, which includes the quality characteristics of university output and the input price index. Secondly, the cost efficiency of 68 colleges and universities directly under the Ministry of Education is measured by using the method of stochastic frontier analysis for reference to the cost efficiency of non-competitive enterprises such as banks, insurance and other non-competitive enterprises.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G649.2

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 鄭秀芳;;高校成本核算問題探討[J];科技和產(chǎn)業(yè);2009年06期

2 王力綱;;基于數(shù)據(jù)包絡(luò)分析的高校教育資源投入產(chǎn)出效率評(píng)價(jià)[J];廣東工業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2011年04期

3 李祥云;;我國高等學(xué)校投入產(chǎn)出的效率評(píng)估[J];高等教育研究;2011年05期

4 遲國泰,孫秀峰,蘆丹;中國商業(yè)銀行成本效率實(shí)證研究[J];經(jīng)濟(jì)研究;2005年06期

5 成剛;;我國高校成本效率研究[J];江西財(cái)經(jīng)大學(xué)學(xué)報(bào);2008年03期

6 王善邁;社會(huì)主義市場(chǎng)經(jīng)濟(jì)條件下的教育資源配置方式[J];教育與經(jīng)濟(jì);1997年03期

7 劉亞榮;我國高等學(xué)校辦學(xué)效率評(píng)價(jià)分析[J];教育與經(jīng)濟(jì);2001年04期

8 楊同勝;吳杰;胡紅梅;;高校固定資產(chǎn)利用效率評(píng)價(jià)研究述評(píng)[J];中國現(xiàn)代教育裝備;2007年03期

9 許明;;基于數(shù)據(jù)包絡(luò)分析法的高校教育資源整合評(píng)價(jià)[J];教育與職業(yè);2009年06期

10 劉寶錄;;AHP在高�？�(jī)效管理中的應(yīng)用[J];科技管理研究;2007年06期

相關(guān)碩士學(xué)位論文 前1條

1 彭安臣;高校研究生教育資源配置效率的實(shí)證分析[D];華中科技大學(xué);2006年

，

本文編號(hào)：1488870