Research On Education Cost Accounting And Sharing Scheme Of Inclusive Private Kindergarten

As a quasi-public product,the cost accounting of preschool education has always been easily overlooked.How to establish the share of education costs among the state,society and families is an issue that needs to be solved at present.In recent years,the state has developed inclusive private kindergartens,actively building inclusive gardens or promoting the transformation of private gardens into inclusive gardens.However,due to the lack of supervision of private parks for a long time,unscientific education cost accounting,and the phenomenon of "random charges",we cannot determine how much it costs to raise a child,and the government cannot determine the charging standards and the share of the parties.Therefore,in this study,a successful transitional inclusive private kindergarten in Wuhan—A kindergarten was used as the research object.The literature method,semi-structured interview method and case study method were used for in-depth investigation.From the perspective of how to calculate the education cost of the kindergarten,the proportion of the government's investment in it and the proportion borne by the family,etc.,understand the education cost of the kindergarten and the proportion of cost sharing.Suggestions for optimizing the cost accounting of inclusive private kindergarten education and constructing a reasonable cost sharing scheme.The full text consists of five parts.The first part expounds the related concepts and theories of the cost of inclusive private education.This paragraph introduces the research from the aspects of topic selection,research significance,concept definition and research design.And comb the relevant domestic and foreign literature,analyze the existing literature.The second part introduces the development of inclusive private kindergartens in Wuhan.Analyze the external environment of the development of inclusive kindergartens in Wuhan from three aspects:economic development,preschool education development and government investment policies.The third part analyzes the financial data of kindergarten A.This study is to understand the cost accounting situation and cost sharing status of kindergarten A through field investigations and interviews.According to the relevant premise of education cost accounting,analyze the education cost structure and income and expenditure status of A.And understand the current status of A education cost sharing.The fourth part discusses the problems existing in education cost accounting and sharing of kindergarten A,and analyzes its causes.A.In the aspect of education cost accounting,there are problems of vague accounting of cost items,inadequate personnel cost control,insufficient construction funds,and low recurring costs.This is mainly because the financial management ability of kindergartens is lagging behind,and the overall planning for education costs is not strong.In terms of education cost sharing,there are problems such as excessive family commitment,less government input,and lack of social sponsorship.The reasons are as follows:first,the cost of inclusive private parks is too high;second,the government's cost sharing mechanism is not perfect;third,all sectors of society do not know much about inclusive kindergartens.The fifth part puts forward some suggestions on the education cost accounting and the construction of cost sharing scheme for inclusive private kindergartens.From the kindergarten level,kindergartens should reasonably allocate education costs and scientifically control cost expenditures;from the government level,the government should increase financial investment,explore new ways of investment,determine reasonable sharing ratios,and change the role of the government;from the social level The society should strengthen its participation in pre-school education,actively establish non-profit kindergartens,and use multiple donation channels to make donations to inclusive private parks.