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基于 SFA 法的高校成本效率评价研究--以教育部直属高校为例的分析

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Date of Publication:2015-01-01

Journal:大连理工大学学报 社会科学版

Affiliation of Author(s):财务处(内部控制办公室)

Issue:3

Page Number:6-13

ISSN No.:1008-407X

Abstract:The paper ,based on three outputs of university teaching ,scientific research and social work ,as well as three input index system of personnel ,financial resources and materials ,adopts 68 subordinate universities of Ministry of Education as samples from the year of 2005 to 2010 ,using stochastic frontier approach to evalu‐ate universities’ cost efficiency and analyzes its influence factors .The results show that Chinese universities’ cost efficiency has a declining tendency ;with the cost efficiency value of the universities in the eastern region being the highest ,those in the west the secondary ,and those in the central region the worst ;that university geographic location ,whether it is a key university ,teachers’ professional title structure ,student and teacher ratio ,students’ academic structure and university scale are all the essential factors that influence universities ’ cost efficiency significantly ,and that the universities in 985 project have higher cost efficiency than the other u‐niversities .

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