Research On Accounting And Efficiency Evaluation Of Educational Cost In Rural Primary School After The School Merger

The goal of China's rural primary school layout adjustment is to optimize education resource allocation so as to provide "fair and high-quality education".But in the implementation processis understood as a single point of retreat and school.Since 2001,the rapid relocation of schools has resulted in serious negative problems such as increased family spending,long school trips and increased costs of boarding.In 2012 issued by the general office of the state council "about specification of rural compulsory education school layout adjustment opinions put forward"resolutely put a stop to blind removal and rural compulsory education schools ",the policy is the emergency stop,but point and checked the aftermath of a rural primary school education should not be ignored.Therefore,to improve the quality of rural education in the future,it is necessary to evaluate the effect of previous rural education policies,effectively evaluate the withdrawal point and check the influence of education resource allocation and allocation efficiency.In this paper,the impact of the "taking point and the remission" is analyzed from education,and the purpose of the study is to see the change in the cost efficiency of education in the last few years,to explain the efficiency of the education in rural elementary school in the last few years,to explain the lack of the use of the education resources in rural elementary school,and to make the suggestion,which is the basis of the development of education in rural elementary school.This paper starts from education cost of primary school,constructs education cost accounting system,and on this basis evaluates education cost efficiency,and analyzes the influence of"withdrawing and merging schools" on education cost of rural primary school.The research work is mainly reflected in the following aspects:First,the cost composition and cost efficiency related concepts of rural education were accurately defined.Based on the current accounting system of primary and secondary schools,the cost accounting system of education was reconstructed,and the cost of school education was calculated.On this basis,the cost efficiency was evaluated.Second,conduct field research on 20 rural primary schools in Fuping county,Shaanxi province,collect and sort out relevant financial data,calculate the education cost of each school by the method of cost accounting,and calculate personnel expenditure and public expenditure by classification.The research conclusion:Through the comparative analysis of the 20 schools of education resource allocation situation,from the return to scale of the 20 most school is increasing return to scale,the lack of resources,and from the point of view of cost efficiency,20 schools have not reached basic DEA effective,analysis the cause of the rural primary school education more because management level backward teaching facilities,causes the government investment has not been fully utilized.According to the Malmquist productivity index evaluation model,education cost efficiency of rural primary schools increased slowly in the past three years,and education cost efficiency was low because education scale did not keep up.Finally,policy Suggestions were put forward:Perfect the financial system of the school,and implement the special funds earmarked for education;Optimize the learning layout,save education cost and improve scale efficiency;Raise public awareness of rural primary schools and introduce excellent education resource;Increase policy tilt on rural education,etc.