DQ Focus On High School Teachers Over Pay For Work Allocation Model And Accounting Research

In recent years, more and more attention to education, especially basiceducation. With the continuous introduction of national education policy, the impacton the provincial model high schools also gradually becoming apparent. Accordingto the country’s new education policy, public high school enrollment system relativeto the paying students (school choice students) ratio increased year by year, thatschool choice students the proportion of total number of students decreased year byyear. Currently, DQ focus on high school students at their own expense accounts for20%of total number of students. Past, DQ key high school education and teachingfinancial operations in accordance with the need to arrange for funds to ensure thesmooth development of education and teaching. Because the capital adequacy andaccounting method is simple, except for water heating repair electrical strictaccounting of funds, the excess remuneration for work of teachers accounted forrelatively loose. Basic school only concerned with whether the funds can support thetotal compensation does not focus on money to motivate teachers to work over therole played by efficiency. As the proportion of school choice students reduce schoolfees Total revenue decreased year by year. With the reduction in funding, the schoolfor teachers excess funds remuneration for work began to appear signs of a shortage,which is the school’s work caused a lot of financial pressure on the school financeurgent problem. In the school’s expenditure structure, water, electric heatingmaintenance, etc. Other expenses fixity basic expenditures can not be changed, onlythe teacher compensation expense over the work can be further optimized reforms.This paper focuses on the DQ remuneration for work of high school teachersover-allocation model and accounting analyzes and research, through questionnairesthat most of the excess current school teachers remuneration for work allocationpattern exists dissatisfaction. This is caused by many reasons, including the limited nature of school funding, teachers’ super strength work, the income of teachers highexpectations, as well as in the management of schools in this unscientific and so on.In a number of factors, the school management is the most important. Overremuneration for their work by analyzing the teacher allocation model, we know thatthere are serious problems allocation patterns, it has been unable to work for most ofthe enthusiasm of teachers play a positive incentive. Teachers excess compensationfor work not detailed enough macro accounting too. Simple to set up their accounts,only the "cost of labor" a subject, teachers can not meet the accounting requirementsof excess remuneration for work, but can not provide a scientific accounting data forreference.Based on the distribution of school teachers over remuneration for their workpatterns and status accounting representations, analysis of surplus teachers paid fortheir work patterns and accounting problems. Through the two aspects of analysis, putforward various solutions to problems, and to clarify the link between the two. Overremuneration for their work in improving teacher allocation model, and then work toestablish a scientific surplus teachers reward accounting system. For schools toprovide scientific and meticulous management accounting information, play themaximum effectiveness of school funds to ensure the smooth development of schooleducation.Thesis is divided into four parts described and analyzed. The first part is anintroduction. Mainly to explain the research background, significance and researchpapers and frameworks. Describes the distribution of surplus teachers paid for theirwork patterns and accounting studies focus on DQ school finance is of greatsignificance. The second part is the focus of high school teachers over DQremuneration for work allocation model and accounting status quo. First, an overviewof the DQ focus on high school, to show the school’s teaching, secondly,remuneration for work of teachers over the status and distribution model accountingsituation described. The third part is a surplus of teachers in remuneration for workallocation model and accounting problems and analysis. Focus on high schoolteachers through the DQ excess remuneration for work satisfaction survey analysis,pattern recognition teachers assigned dissatisfaction, and thus on the distribution pattern analysis of the problems described. Through the analysis of accountingprocedures and accounting methods, indicating that teachers paid for their work overthe accounting problems and clarify the cause. The fourth part is the focus of highschool teachers over DQ remuneration for work allocation model and AccountingSolutions. For the third part of the analysis, the work of teachers excess return modelto perfect the accounting processes and methods to improve it. Through theimprovement of teachers’ remuneration for work mode and improved over afteraccounting methods, to better ensure school education teaching and research workcarried out smoothly.