教育的直接成本与间接成本

The Direct and Indirect Education Cost

根据教育活动中所耗费的资源对教育活动的作用方式 ,教育成本可分为直接成本和间接成本。为科学配制有限的教育资源 ,提高教育资源的使用效率 ,必须在正确理解教育的直接成本和间接成本内涵的基础上优化成本结构 ,对教育成本实行动态的科学管理。只有直接耗费于教学活动的成本才是直接成本 ,属于教育成本但不是直接耗费而是间接耗费于教学活动的成本为间接成本 ,同时 ,直接成本与间接成本在一定的条件下是可以相互转化的 ,判断转化是否科学合理的标准是看转化是否有利于办学效益的提高。

Considering the way the resources consumed during educational activities affect the process of education, the education cost can be defined as the direct and indirect cost. A scientific allocation and efficient use of the education cost have to be based on a correct understanding and dynamic scientific management of the direct and indirect education cost. Only the cost directly spent on the teaching and learning is the direct cost while that indirectly spent is the indirect expense. The two kinds of cost are convertible between each other on certain conditions. The standard of judging the scientificity of such a conversion lies in whether or not it can better the efficiency of running a school.