基于成本核算政府购买基础教育服务定价方法研究——以购买专业知识型服务为例

Pricing Method Research on Government Purchasing Basic Educational Service Based on Cost Accounting

在"服务型政府"转型的过程中,购买基础教育服务是政府重要战略内容。以购买专业知识型服务为代表,政府在实践中存在单方面随意定价、缺乏定价标准、"拍脑门"定价、"寻租"等不合理现象,影响政府财政支出效率和服务提供者的参与积极性。理论和实践证明,基于成本核算教育服务价格具有合理性和可行性。为保证定价科学性,成本核算模型中应全面考虑服务提供者的劳动报酬、保证服务提供的日常费用和交易成本。

In the process of ＂service-oriented government＂ transformation, government purchasing basic education service is an important content of government strategic plan. However, the problems such as government decides prices unilaterally, lacking of pricing standards, shot forehead and rent-seeking are exactly existing in present purchasing practice, especially for purchasing professional knowledge-based services. Therefore, building a pricing standards is a priority. Pricing based on cost accounting is reasonable and in accordance to practice.Service provider＇s remuneration, daily expenses supporting the service and transaction costs should be fully took into the consideration to ensure that the pricing is reliable.