Studies Of The Cost Form Of Rural Primary School Education

Our country is a large agricultural country, the focal points and difficult points of educational reform and development are all in the countryside. With the constant improvement and improving of the people's whole living standard, the stressing constantly of " Three Rural Issues ", the constant promotion of the arrangement adjustment paces in the middle and primary schools, the cost of rural primary school education becomes the key problem. So, the study on cost of rural primary school education is an important subject which concerns present rural sustainable development of primary school education with checking and calculating. This text has analyzed theory source and development of the educational cost concept at first, and then has analyzed the concept, system and classification of the cost of rural primary school education. The educational cost mainly includes the financial cost of the school, i.e. the cost and personal educational cost of school education; Educational direct cost and indirect cost; Fixed cost and variable cost educated. According to different standards, the educational cost can be divided into different classifications. Educational cost accounting is the important factor of influencing survival and development of rural primary school education, it is the tolerance and improve the efficiency of school education, important condition of the efficiency in school management, it is the important basis of making education and development plan of the school, meet the needs of public financial construction too. the education cost of the rural primary school will be analyzed and checked and calculated from 2003 to 2005 in Bayannaoer .Having confirmed the target of rural cost accounting of primary school education at first, i.e. total cost and unit cost, define the research range of the cost of rural primary school, thus analyzed on the target of cost accounting, analyze to the key element of the cost, checked and calculated out the education cost of the rural primary school of the city of Nao of Bayan finally, have drawn the conclusion that has the greater scale merit difference among different scale school. Put forward the following suggestion as to how to reduce the cost of rural primary school education: Through optimizing the arrangement adjustment of the school, improve scale merit, save the educational cost; Reorganization Teaching body, guarantee expenditure benefit of personnel's funds; Strengthen the rural financial administration of compulsory education, predict the demand of public funds scientifically, improve the educational funds expenditure benefit; Implement government procurement and reduce the educational cost, thus improve utilization ratio and utilization benefit of the fund; Take the development of intension and educate, expand the way of teaching scale.