义务教育成本管理探讨

来源 :中国乡镇企业会计 | 被引量 : 0次 | 上传用户:zhangjunfeng_1988
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义务教育是国民教育的基础环节。从义务教育产品的经济学性质来看,义务教育具有外部收益性,义务教育阶段的社会收益率高于其他阶段的教育,同时,义务教育的投资回报具有长期性的特征,使得人们对义务教育的经济效益往往认识不足,极易导致短期化社会行为,产生义务教育供给与需求之间的矛盾。目前,我国将义务教育划分为“收费”和“免费”两种。随着经济社会的发展,在《中华人民共和国义务教育法》实施20年后,教育部发布的《中国全民教育国家报告》提出,
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