中文摘要：

当前城乡高考弃考现象日益普遍，城市弃考高中生往往选择留学，农村弃考高中生则选择打工。从成本-收益分析的角度看，城乡高考弃考行为是两者分别基于弃考留学和弃考打工的预期收益大于预期成本的理性选择，两者具有明显的同异之处。城乡高考弃考现象反映了国内高等教育收益率下降，这将加剧高校生源危机和阶层固化。应对高考弃考现象需要提高高等教育收益率、积极适应教育全球化潮流和加强对农村弃考高中生的培训与继续教育。

英文摘要：

The phenomenon of abandoning college entrance examination has become increasingly prevailing. Students in urban area always choose to pursue further study abroad and students in rural area choose to hunt jobs. From the aspect of cost-benefit analysis, both of the abandoning college entrance behaviors are reasonable choices based on that anticipating benefits of abandoning college entrance is much more than the anticipating cost. This phenomenon reflects the decline of rate of return and will intensify the crisis of high school recruitment. To tackle the problem, rate of return should be enhanced and training of students who abandoned exams should be strengthened.