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近几年来,随着党和国家越来越重视学前教育的发展,对学前教育的资金技术等投入也不断加大,我国学前教育得到了前所未有的蓬勃发展。然而随着办园规模的日益扩大,幼儿园办园经费不足、机构臃肿、设备闲置、办园资金使用率低等问题日益显现。如何加强和完善幼儿园的内部管理,充分利用、合理配置幼儿园现有资源,是当前幼儿园亟待解决的一项非常重要的问题。幼儿园教育成本核算研究既是理论研究的课题,更是实践的课题,本文运用规范研究法并结合案例研究,从理论和实践两个方面来探讨幼儿园教育成本核算和控制问题。
In recent years, as the party and the state pay more and more attention to the development of pre-school education, the investment in the capital and technology of pre-school education has also been continuously increased, and the pre-school education in our country has been booming unprecedentedly. However, with the ever-increasing scale of running a park, there are not enough funds for running kindergartens, bloated bodies, idle equipment and low utilization rate of funds for running a park. How to strengthen and improve the internal management of kindergartens, make full use of and rationally allocate the existing resources of kindergartens is a very important issue to be solved urgently in kindergartens. Kindergarten education costing research is not only the topic of theoretical research, but also a practical subject. In this paper, using normative research combined with case studies, this article discusses the kindergarten education cost accounting and control issues from two aspects of theory and practice.