Cost-benefit Analysis Of German Enterprise Investment In Vocational Education And Its Implications

Nowadays the vocational education of China is under booming development, in which the central government has invested massive fund. But the vocational education resource deficiency problem cannot be solved, if it purely dependent on the national financial investment. How to motivate enterprises to involve in vocational education, build the vocational education system with different participators and investors, optimize the educational resources distribution, and realize the sustainable development of vocational education have become the research topic of scholars home and abroad.According to human capital theory, enterprises should be the most important subject of human capital investment. As the classical mode of enterprises investing in vocational education, German"dual system"vocational education system has realized the maximization of the benefit for each participator. In this thesis, the investment of German enterprises in vocational education is analyzed, the cost and benefit items are also analyzed along with statistic data to study the cost and benefit balance. It brings to a conclusion, that a long-term benefit can be achieved by the enterprise investment on vocational education. The thesis also seeks to develop a model that can be used to evaluate vocational education investment. So it can be used as both the criteria of investment decision for vocational education and the governmental taxation reference about vocational educational enterprises.The following is the main content of this thesis. First, it includes the research background and significance, the current research both home and abroad, also introduce the research method. Second, it illustrates enterprise human capital investment theory related to vocational educational investment. Third, it discusses the field that German enterprises participating in school vocational education. Fourth, it analyzes the cost and benefit items of enterprises investing in school vocational education in German"dual system"mode. Fifth, it evaluates the cost and benefit balance of German enterprises vocational school investment, and develops the assessment model to evaluate the benefit for enterprise investment in vocational education. Finally, it compares the perspective difference of assessment in vocational education investment benefit between China and German, proposes that fiscal finance should pay some of the bill for enterprises vocational education cost.