Study On Cost Measurement Of Compulsory Education In China

Based on theories and methods of compulsory education cost accounting, the dissertation discusses the setting of minimum cost standard and the calculating of financial shortage for compulsory education in our country. The findings are of great importance. They not only have direct consultant implications for reforming governmental fiscal policies and fund allocation policies in our country, but also provide basis for governmental transfer mechanism in compulsory education, and reference for gradually realizing free compulsory education all over China. Meanwhile, they may promote reforms of accounting systems in primary and secondary schools.The dissertation is initiative and creative in our country at various aspects. Firstly, the dissertation sets the minimum cost standard for compulsory education in our country, using numerous empirical methods, such as account materials analysis, interview, questionnaire, statistical analysis, etc. Secondly, with theoretical methods of cost analysis together with accounting systems in primary and secondary schools, and using the latest statistical data on Chinese education finance, the dissertation calculates school accounting costs of primary and junior secondary schools in Our country, compares the disparities among provinces and between rural-urban area, and then estimates the amount of financial shortage of educational input at compulsory education level.Three primary views are pointed out in the dissertation. First, it should be guaranteed that financial input of compulsory education satisfies the need of its basic expenditure, so that provision of compulsory education can meet nationally standard school-running conditions and curriculum criteria. Therefore, with research on compulsory education cost analysis, the degree of governmental fund transfer should be enhanced for regions where compulsory education fund is lower than minimum cost standard. Second, unnecessary expenditure and expenditure for services at non-compulsory education level should be removed in calculating compulsory education costs. At last but not the least, in order to calculate compulsory education costs, current accounting system in primary and secondary schools needs reforming.Based the comprehensive analysis, the dissertation recommends the following policy suggestions about improving the cost accounting of compulsory education. First, the quality of compulsory education is essential; therefore, it is necessary to...