基于SFA的教育部直属高校成本效率评价研究

发布时间：2018-02-04 01:07

本文关键词： SFA 成本效率教育部直属高校　出处：《大连理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国高校教育投入的加大与资源的严重浪费并存的现状要求加强对高校教育资源的管理,提高高校成本效率。对高校成本效率进行研究,了解现状,找出高校办学过程中存在的问题,能够为合理的教育管理活动提供有力依据和方法借鉴,促进高校教育资源发挥最好的效益,意义重大。本文以随机边界分析法为基础,分析高校的投入产出,在考虑高校产出的异质性与投入价格指标的基础上,建立了高校成本效率评价模型,运用超越对数成本函数测算中国教育部直属高校的成本效率,揭示高校产出与成本之间的变动关系。在此基础上,运用SPSS回归分析无效率变量对成本效率的影响程度,找出高校成本效率的影响因素。结果发现：(1)我国教育部直属高校间接近39%的成本筹别是由成本无效率造成的。近年来教育部直属高校的成本效率处于下降趋势。在教育部直属高校中,东部地区高校的成本效率值最高,西部次之,中部最差。(2)教育部直属高校的产出项明显影响高校的成本支出。在科研产出项中,高校的课题数量显著影响高校的成本支出。本专科生与博士研究生具有成本互补性。硕士研究生与科研产出具有成本互补性。(3)在效率外部影响因素中,高校的办学地点、重点与否显著影响高校成本效率。相较于东部地区,中西部地区高校对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)在内部影响因素中,教学人员的职称结构、教职员工的比例、学生结构以及学校的办学条件都显著影响高校的成本效率。本文的主要创新点在于：一是构建了包含高校产出的质量特征与投入价格指标的高校成本效率评价指标体系；二是借鉴了银行、保险业等非竞争性企业成本效率的测度方法,利用随机前沿分析法测算了68所教育部直属高校的成本效率
[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.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G649.2

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