沈阳师范大学 硕士学位论文 辽宁省五城市民办幼儿园教育成本与收费调查 姓名：唐环宇 申请学位级别：硕士 专业：学前教育学 指导教师：但菲 20100517 辽宁省五城市民办幼儿园教育成本与收费调查 3 辽宁省五城市民办幼儿园教育成本与收费调查 中文摘要 在中国教育体制改革的大背景下， 作为教育的第一阶段学前教育在中国 的土地上开始蓬勃发展起来，日益为国家和社会所重视。在 1997 年国家颁布第 一部民办教育的行政法规社会力量办学条例和 2002 年颁布的中华人民共 和国民办教育促进法（草案） 后，民办幼儿园在全国大量的兴办，并逐渐成为 中国学前教育事业中的主要力量。由于民办幼儿园发展的速度过快，而相关的法 规制度、政府监管、相关的理论研究却没有其发展速度快，于是民办幼儿园的问 题便突显出来， 引起国家、 社会和学前教育理论界的高度重视。 如 “天价幼儿园” “幼儿园收费高于大学”等相关报导的出现，就引发全社会关于“民办幼儿园收 费”的热议，并引起政府部门的重视。 本研究以引起社会关注的“民办幼儿园的教育成本”为出发点，对辽宁省五 城市进行关于民办幼儿园的教育成本与收费的问卷调查。 为了对民办幼儿园的教 育成本有更深刻的了解， 笔者对沈阳市一所小型的私立幼儿园进行了一个月的实 地调查， 另外对一所大型的公立幼儿园和一所大型连锁民办幼儿园进行了园长的 访谈和半开放式问卷调查，对这三所幼儿园的教育成本进行对比分析。 本研究确定目前民办幼儿园教育成本的构成项目。 通过与辽宁省教育厅合作 设计发放幼儿园教育成本问卷 ，对数据分析并找出民办幼儿园教育成本核算 的有效方法，总结出各项成本与收费存在的内在关系。推断出本次所调查的民办 幼儿园的利润率空间，为规范民办幼儿园的收费提出建议。 通过分析总结，民办幼儿园的人员成本与园舍租金是民办幼儿园的主要成 本，而幼儿园的先期投入折旧成本与日常的生活成本是幼儿园的必要成本，这些 成本构成民办幼儿园的基本教育成本。 本研究认为民办幼儿园基本教育成本是民 办幼儿园教育成本的主要部分， 对民办幼儿园的基本教育成本的核算是一种了解 民办幼儿园教育成本的有效方法，可以推测出本次调查的民办幼儿园的利润空 间。确定民办幼儿园收费的主要因素是当地的经济发展状况、政府规定和幼儿园 的教育成本等，但经济状况应当是最主要的因素。民办幼儿园现在非常需要国家 的政策支持与帮助， 对民办幼儿园各方面监督管理的法律法规也是保证民办幼儿 园健康有序发展的必要条件。 关键字民办幼儿园、教育成本、收费 辽宁省五城市民办幼儿园教育成本与收费调查 4 The Investigation of Non-governmental Kindergarten Education Costs and Charge in Five Cities of Liaoning Province Abstract Under the background of China educational system, education first stage - - preschool education, developing on Chinas land, and takes seriously by the country and the society. The country has promulgated the first managed by the people education since following 1997 the administrative rules and regulations Education by private forces Rule and in 2002 promulgates the Peoples Republic of China Managed by the people Education Promotion Law (Draft), the managed by the people kindergarten establishes massively in the nation, and becomes main strength in the Chinese preschool education enterprises gradually. Is excessively quickly as a result of the managed by the people kindergarten developments speed, the laws and regulations system, the government supervision, and the correlation theories research which is related actually have not followed, many questions of managed by the people kindergarten underline one after another, cause the country, the society and the preschool education theorists take seriously. related report appearance such as “the day price kindergarten”, “the kindergarten charge is higher than the university” and so on has caused heat discusses about “the managed by the people kindergarten charge” of entire society the, and brings to Government departments attention. This research pays attention to the starting point of “education cost of the managed by the people kindergarten” in society, has carried on to the Liaoning Province five cities “about the managed by the people kindergarten education cost and the charge questionnaire survey”. To have a more profound understanding to the managed by the people kindergartens education cost, the author has carried on to a Shenyang small privately established kindergarten one month-long on-the-spot investigation, and has carried on the garden long interview and half open style questionnaire survey to a large-scale public kindergarten and a large-scale chain-like managed by the people kindergarten, carries on the contrastive analysis to these three kindergartens education cost. Provides Kindergarten Education Cost Questionnaire through Liaoning Province education department cooperation design, carries on to the data analyzes and discovers the managed by the people kindergarten education cost accounting the 辽宁省五城市民办幼儿园教育成本与收费调查 5 efficacious device, summarizes each cost and the charge existence intrinsic relations. Infers managed by the people kindergarten profit margin space which this time investigates, puts forward the proposal for the standard managed by the people kindergartens charge. Summarizes through the analysis, the managed by the people kindergartens personnel cost and the garden shed rent is the managed by the people kindergarten capital expenditure, but the kindergarten invested the cost of depreciation and the daily life cost was the kindergarten essential cost ahead of time, these cost constitution managed by the people kindergarten basic education cost. The managed by the people kindergarten basic education cost is the managed by the people kindergarten education cost main part, to the managed by the people kindergartens basic education costs calculation is one understanding managed by the people kindergarten education cost efficacious device, may extrapolate this investigation the managed by the people kindergarten profit space. The determination managed by the people kindergarten charges primary factor is the local economic development condition, the government stipulation and the kindergarten education cost and so on, the financial circumstance is the most primary factor. The managed by the people kindergarten needs national now the policy support and th