普惠性幼兒園彈性定價機制構建

摘要： 制定和使用固定的價格標準管理普惠性幼兒園,在規(guī)模、效率和質(zhì)量三方面給普惠性學前教育的發(fā)展帶來了消極影響,故應當使用彈性定價機制動態(tài)平衡普惠性幼兒園收費、公共財政投入與辦園成本的關系,構建包括人力成本、物質(zhì)成本、發(fā)展基金、質(zhì)量變化系數(shù)和物價指數(shù)五個變量在內(nèi)的彈性定價機制模型,擬定變量的數(shù)值范圍或計算方法。在管理中應用該模型,能夠使幼兒園收費與公共財政投入形成聯(lián)動關系,及時反映物價變化對辦園成本的影響,推動幼兒園更積極地提升教育質(zhì)量和增加人力資本投入。這有益于保障普惠性幼兒園的收支平衡和可持續(xù)發(fā)展,最終增強學前教育的普惠性。
The management of public-interest kindergartens by establishing and applying fixed pricing standards has negatively affected public-interest kindergartens' scope,efficiency and quality in their development of public-interest preschool education. Therefore,a flexible pricing mechanism is supposed to be used to balance the relationship between the fees charged by public-interest kindergartens,the financial inputs and the cost of running public-interest kindergartens;specifically,we can build a mode for the flexible pricing mechanism,which involves such variables as the labor cost,the material cost,the development fund,the coefficient of quality variation,and the price index,and then fix the values of the variables and the computing methods. The mode,if used,will enable the fees charged by public-interest kindergartens to link the financial inputs,timely reflect the impact of the changes of the price on the cost of running public-interest kindergartens,and stimulate public-interest kindergartens to actively improve the educational quality and increase the labor input. This will help ensure public-interest kindergartens' balance in revenue and expenditure and sustainable development,thus eventually promoting the public interests of preschool education.