高职教育的成本与效益分析

上大学是否具有经济合理性，颇受争议。作为一名职业高中的毕业生，已经初步具备了一定的专业知识，是提前进入职场，还是用三年的时间去高职大学深造，成为摆在对口单招的学子们面前的一个两难问题。市场经济环境下，成本与效益分析法是解决这一问题的有效方法。以会计专业的高职生为例，采用成本与效益分析法，研究高职大学三年的成本投入与效益产出，探讨此问题的答案。

Benefit Analysis of the Cost of Higher Vocational Education

It is controversial whether going to college is economically rational. It is a dilemma for vocational high school graduates, who have a certain amount of expertise, whether to begin to work or to take three years for further higher vocational education. In the market-economy environment, the cost-benefit analysis is an effective way to solve this problem. Taking the accounting profession for example, the cost-benefit analysis is employed to study the three-year costs and benefits of vocational education for the answer to this question.