开放教育全网办学成本核算——理论模型构建与经济学规律
Cost Accounting for the"Online Running"Mode of Open Education:Theoretical Model Construction and Economic Law
岳江秀 1李莹 1李柘桦 1齐阳 1张旭红1
作者信息
摘要
研究使用国家开放大学实验学院财务数据,构建了开放教育"全网办学"模式下的成本测算模型.通过成本-效益分析,考察了以双向交互为特征的我国第三代远程教育所呈现的经济学规律.研究结果发现,在我国第三代远程教育双向交互特征日益增强背景下,开放教育仍然享有明显的规模经济优势;由于成本结构中变动成本占比逐步提高,因分摊固定成本而表现出的规模经济效益逐渐减弱,开放教育呈现由资本密集型经济向劳动密集型经济回归的经济学规律.研究进一步丰富了开放教育成本核算研究文献,尤其是发展中国家案例;同时也为我国开放教育在转型升级发展的新阶段进一步合理确定学费收取标准提供了实证依据.
Abstract
The study builds a cost accounting model under the"Online Running"mode of open education and examines the economic laws of the third generation of distance education in China which is characterized by twoway interaction by cost-effectiveness analysis using the financial data of the Experimental School of The Open University of China.We find that economies of scale exist in the third generation of distance education in China,though there is increasing two-way interaction.As the proportion of variable costs increase,the economies of scale created by sharing fixed costs are gradually weakening and the economic law of open education return from capital-intensive economy to labor-intensive economy.The conclusion provides a developing countries'case and enriches the literature of cost accounting of open and distance education economics.It also provides an empirical basis for Chinese open education to further reasonably determine the tuition fee in the process of transformation and upgrading.
关键词
开放教育/远程教育/开放大学/成本核算/成本-效益Key words
open education/distance education/open university/cost accounting/cost-effectiveness引用本文复制引用
出版年
2024
NETL
NSTL
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