Research On Cost Accounting Of Inclusive Kindergarten Education

Preschool education is the beginning of lifelong learning,an important part of my country's education system,and an important public welfare undertaking.The "Several Opinions on the Deepening Reform and Standardization of Preschool Education" issued in 2018 clearly stated that it is necessary to proceed from reality,scientifically approve the cost of running parks,coordinate the formulation of financial subsidies and fee policies,and reasonably determine the sharing ratio.Accurate cost accounting and reasonable cost sharing are of great significance to the scientific kindergarten fee mechanism and the promotion of the sound development of inclusive kindergartens.Based on the theory of public products and the theory of education equity,and on the basis of understanding the core concepts of education cost accounting,clarifies the educational cost accounting procedures of inclusive kindergartens,that is,obtaining relevant information for accounting education costs;determining accounting objects,accounting periods,setting education cost items,and scientifically and reasonably calculating education Cost.Through a case study,according to the financial data provided by the kindergarten,the above accounting procedures are used to calculate the education cost,and the relevant situation of the education cost is analyzed.It is found that there are problems in the education cost accounting and in-depth cost sharing,and finally put forward The corresponding recommendations.Taking Nanjing N Kindergarten as an example,based on the financial data provided by it,using the above accounting procedures,the education cost of N Kindergarten in 2019 was calculated.On this basis,it is proposed and analyzed that inclusive kindergartens have insufficient understanding of education cost accounting,insufficient personnel cost control,and low public expenditure costs;and there are charging items in the deep-level education cost sharing.Chaos,imperfect government investment mechanism,lack of social power and other issues.Based on the above investigation and research,the following suggestions were put forward from three levels: kindergartens improve the understanding of education cost accounting,seek government support actively,and allocate education costs rationally;the government should change the role,increase financial investment,and increase investment flexibility;Educational participation and multi-channel donations to inclusive kindergartens.