The Calculation And Application Of Average Per-Pupil Standard Spending Of Compulsory Education

In recent years,facing of all levels of improving compulsory education spending standard on government requirements,and emphasizing the implementation of high level and high quality education service,establish scientific and intensification of budget management mechanism is imminent.In order to improve accurate cost data on the current country compulsory education funds in the accounting system of China education,through the research area of four counties scientific standard cost calculation,this article solves the problem to provide a certain policy theoretical basis for the school and the education management departments.This paper defines the recurrent cost of primary and middle school students,including teaching cost,school management cost,supportive service cost and non-teaching cost.Based on the collection and distribution of the education cost,the paper analyzes the data of primary school and junior high school under the different income of primary and junior middle schools.However,the reality of the cost of school education is often the occurrence of the possibility of non-efficiency,so the system based on the need to measure the primary and secondary school students under the standard recurrent costs.And the standard cost can not be directly observed.This paper uses the cost function method to control the variables related to school education output,school management efficiency,and various factors related to educational cost,and use some measurement techniques to estimate.Through the empirical analysis of the cost function model,it is found that the two variables of school enrollment and school management are significantly related to the recurrent cost of students.Among them,the recurrent cost of students will decrease with the increase of the number of students in school,and increase with the increase of the relative management efficiency of the school,and the variable of regional category(whether it is urban school)Recurring costs are not significant.The actual input level of the primary school in the research area has exceeded the standard cost,then for the government and the school,the most important question is how to allocate these inputs of educational resources to achieve the highest efficiency,to give students the best educational output.Based on the conclusion of empirical research,this paper puts forward the following four suggestions on the future cost accounting and policy making of compulsory education: First,the gradual realization of compulsory education financial allocation mechanism reform;Second,the establishment of uniform,standardized standard cost of scientific computing methods;Third,improve the cost of the differential compensation policy;Finally,the appropriate adjustment of central and local compulsory education expenditure responsibilities,strengthen the provincial co-ordination and supervision.