教育信息化进程中教师成本核算初探

A Preliminary Study of Teacher Cost Accounting in the Process of Educational Informatization

对教师成本进行核算,有利于教育信息化进程中的教师个体合理安排自己的资金和时间等资源,保证教师对教育信息化的可持续性投资。由于教育信息化进程中教师成本复杂而不确定,以及教师心理成本的不易量化,在假设的教师成本核算对象、核算周期、核算项目的基础上,探讨了教育信息化进程中教师不完全成本的核算过程。

Teacher cost accounting helps teachers to allocate their resources such as time and money properly in the process of educational informatization, which can ensure their sustainable investment in educational informatization. However, teacher costs are complex and uncertain. In addition, teachers＇ mental costs are difficult to quantify. Based on the supposed accounting objects, accounting periods and accounting items of teacher costs, this paper makes a preliminary study of incomplete teacher cost accounting in the process of educational informatization.