Study On The Cost Of Modern Distance Education In Primary And Middle School In Rural Area Of Western China

With the application of the Modern Distance Education in Primary and Middle School in Rural Area of Western China (with the short form of "DEWR"), it's time to focus on cost study for it is the premise of reducing cost and improving the applying effect on "DEWR".The study investigates and analyses the current situation of "DEWR" construction by methods such as questionnaires, interview, and so on. It analyses and summarizes the cost category and cost source in the implementation of "DEWR". On the basis of literature review, the study researches the cost share, cost management, cost accounting and the approach to reduce cost on"DEWR", then puts forward the concrete tactics and suggestion, aiming to provide the reference for the decision-making of cost in the process of sustainable development of "DEWR".This thesis consists of five chapters.The first chapter is the introduction. It explains the research background, research current situation, research purpose, research significance and research plan.The second chapter analyses the theoretical foundations of the research on"DEWR", elaborates the concepts of cost, education cost, education funds, cost accounting and defines "DEWR" cost. It also discusses the rationale of "DEWR" cost from aspect such as accounting, pedagogical economics and distance education economics. we think that these theories can give forceful support to the research of "DEWR" cost.The third chapter summes up the cost categories of "DEWR" by methods such as investigation, interview and literature study. And the difference between "DEWR" and tradition education cost is also mentioned here. Then we gives out reasonable suggestion about the cost source and the cost sharing.Uniting the theory related to pedagogical economics and cost accounting, the fourth chapter puts forward the application procedure about cost management and sets up cost accounting system of "DEWR".Based on the study, the fifth chapter analyzes the factors which affecting "DEWR" cost, and puts forward the concrete approach to reduce "DEWR" cost.The final chapter is the conclusion. This chapter summarizes the process of entire research and makes a conclusion. It also points out the weaknesses of the study and the parts that we can make further efforts on.