高校精品课程投资效益实证分析——以某财经大学为个案

Empirical Analysis on Investment Benefit Evaluation of Exquisite Courses in the Universities of Economic and Management

以某财经大学为研究对象，对经管类高校精品课程的建设和应用情况进行研究，分析精品课程的立项情况及受益 的教师和学生情况，并根据立项年份和开课情况，列出精品课程每年的投资和收益，然后采用净现值法将各年的净现金流换算 为2003 年的净现值进行比较分析，分析表明精品课程投资收益情况良好，但也存在若干不足。

The state of the exquisite courses’ construction and application in the universities of economic and management is investigated based on an example of the University of International Business and Economics. The information of the exquisite courses’ approval and it’s numbers of the teachers and students are analyzed. Each year’s investment and benefit are listed according to the time of the project’s approval and concerning data of the courses. The net present value in 2003 is calculated by the cash flow. The exquisite courses have made a good profit， as the statistics shows， but still need to be promoted.