County-level Compulsory Education Cost Adjustment And Difference Analysis Based On Geographical Location

The investment in compulsory education education in Guangzhou has been increasing year by year,and the per capita education expenses have steadily increased.However,there are still differences in the level of education development and compulsory education resources among counties,which hinders the pace of balanced and high-quality development of compulsory education.How the government realizes the reasonable distribution of education resources among regions under the condition of limited education resources is related to the plan of the strong education city in Guangzhou and the realization of the goal of high quality and balance clearly stated in"Education Modernization 2035".The most important thing for the government to achieve the goal of reasonable allocation of educational resources between regions is to understand the real situation of the difference.The current balanced development of compulsory education only studies the difference in education expenditure,ignoring the difference in education costs,or the design of indicators for education cost models.It must be arbitrary,and it will inevitably affect the accurate judgment of the fairness of education,and may even lead to the opposite conclusion.Therefore,using the cost function method to measure the difference in education costs in Guangzhou is of great significance for understanding the real gap in compulsory education investment and for more accurately narrowing the gap in compulsory education development in the county to achieve fairness and providing policy recommendations.In view of this,this article takes Guangzhou as an example,explores the supporting points of the theory and cost function model by combing the relevant literature of the predecessors,and then starting from the basic idea,combining empirical and theoretical to jointly construct the education cost index.Then construct the teacher salary model and the total cost function model,use the cost function method to perform regression analysis and index calculation on the two models,and then obtain the teacher salary index and total cost index of each district in Guangzhou,and apply it to the compulsory education financial transfer payment amount In the calculation,how to reasonably allocate resources to promote the balanced development of compulsory education under the condition of limited compulsory education resources.The following conclusions were drawn during the research:First,in the teacher salary model,the teacher title is the main factor of teacher salary.The higher the title,the higher the salary;the ratio of non-local registered students also significantly affects the teacher salary.In the cost function model per student,teacher salary is the dominant factor,which plays a decisive role in the cost per student in each district of Guangzhou.Second,the cost indicators calculated by the cost function method show that the central six districts with better economic development must pay more per capita cost than the peripheral five districts to reach the same education quality standards,and the purchasing power of education services in the regions with better economic development Lower.The third is that after the cost adjustment,the difference between the real education costs still exists,but the difference in the average compulsory education expenses of Guangzhou after adjustment is less than the difference reflected in the budget expenditure of the average compulsory education expenses before adjustment.Fourth,by comparing the amount of compulsory education financial transfer payments in the two districts of Guangzhou before and after the adjustment,it was found that the total amount of compulsory education transfer payment after the cost adjustment increased compared with that before the cost adjustment.According to the theoretical and empirical research results,this article believes that education funds should be more inclined to teachers,attract high-quality teachers,and improve the quality of education;guarantee compulsory education funds for children who move with them,increase provincial and municipal financial transfer payments,and ensure that they enter the city Children of migrant workers receive compulsory education equally;build compulsory education per capita cost indicators to promote compulsory education fairness;establish standardized financial transfer payment methods and regularly remeasure per capita cost to ensure that the goal of"fair and quality education" is achieved Invest in a guarantee mechanism to achieve a high-quality balance of compulsory education.