Study Of County-level Primary And Secondary Education Costs

Education has been taken as consumption and welfare,while as school has been taken as non-profit institution in this country for a long time. This situation results in the lack of both interior impetus and exterior pressure of educational department. With the further understanding of the education,especially of the efficiency and the benefit , universities and colleges have achieved more and more accomplishments of educational cost management. But the research,even exploration in this field of schools,which assumed the fundamental educational tasks have not been made out yet. Facing the external reality of continuous shortage of education expenditures and low efficiency of educational resource used,we have to set out now.This paper is organized into five parts to deal with the transformation of thought. It mainly studies the education cost constitution analysis , the educational cost compensation , the establishment of educational cost management.Chapter 1 is introduction,making the background and the foundation upholstery for this article's entire research.Chapter 2 is the situation in B area of all levels of school educational outlay. It has analyzed all levels of schools development in B area in the recent five years,and points out the importance and the urgency of this research.Chapter 3 is educational cost theoretical analysis. First,from the economic and the accounting angle, it presents the connotation ,characteristic,classification of educational cost in the domestic and foreign research,and then designs the method which the educational outlay transforms to educational cost,according to the educational outlay disbursement structure. This method is the rationale to calculate the educational cost. Chapter 4 is the B area educational cost analysis. According to the 3rd chapter of educational cost theoretical analysis,separately to the B area primary educational cost,the junior middle school educational cost,the high school educational cost, it carries out the real diagnosis analysis and the summary,and carries out the forecast using five years data of educational cost. The forecast educational cost is the basis for the educational outlay rational distribution and use.Chapter 5 is the county level elementary and middle schools educational cost compensation countermeasure and the management suggestion. Separately, it aims at our country compulsory education and the high school education,two stages in different characteristic,and adopts the different compensation countermeasure. Simultaneously adopts a series of effective strategies to establish the cost system in the county level elementary and middle schools.The author hopes this article will be helpful to further strengthens the educational department and various basic units school unit's cost consciousness,and will be able to give the county level elementary and middle schools of educational cost research beneficial help,also hopes this article will be able to provide a reference and the model for other similar counties when they carry on the cost analysis.