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1、学校教育成本核算问题浅议（Onthecostaccountingofschooleducation）OnthecostaccountingofschooleducationOnthecostaccountingofschooleducation--2008-12-2015:11:42[Abstract]thispaperdescribesthebasicstructureoftheeducationcostoftheschool,theschoolemphasizesthenecessityofeducationalcostac
2、counting,andthecurrentsituationofourcountryintheaspectsoftheanalysis,finallyputsforwardsomecountermeasuresforimprovement.First,thebasiccompositionofschooleducationcostTheschooleducationcostreferstothematerializedlaborandtheactivelaborconsumedwhenprovidingthecorrespon
3、dingeducationalserviceneededbyacertainkindofeducation.Itcanbedividedintoschooldirectcostandindirectcost.Amongthem,theschooldirectcostincludesdirectcostofteaching(suchasstaffbasicsalary,wagesubsidies,wagesandotheremployeebenefits,socialsecurityfees),directserviceforte
4、achingadministrationcosts(suchasofficialfees,servicefees,grants,scholarships),teachingequipmentoperationandmaintenancecostofnecessary(suchasteachingfacilitiesandpurchasecosts,maintenancecosts,utilities,etc.).Thesecostsaredirectlyrelatedtotheprovisionofeducationalserv
5、ices,andwithouttheseschoolsitisdifficulttomaintainnormalteachingactivities.Outsideofschoolindirectcostsincludedirectserviceforteachingeducationaladministrationadministrativecostmanagementfees,utilities,publicspace(suchasteachingbuildings,teachingfacilities,libraries,
6、laboratories,largeequipment)andotherfixedassetscapitalcost,purchasecost,depreciationandexpendituretopurchaseandleasingofdurableassets.Thesecostsareindirectlyrelatedtothecultivationofstudents.Withoutthesecosts,schoolscannotprovideefficientteachingservices.Two,theneces
7、sityofschooleducationcostaccountingThecostofschooleducationisnotonlyaneconomicconcept,butalsoasocialconcept,involvingthegovernment,schools,familiesandindividuals.Itisofgreattheoreticalandpracticalsignificancetostrengthenthecostaccountingofschooleducation.(1)costaccou
8、ntingisbeneficialtooptimizetheallocationofresourcesForalongtime,China'sinvestmentineducationisanationaleducationgrantunitwelfare,ed
