高校虚拟仿真实验教学发展历程及财务成本分析  

The Development Course and Financial Cost Analysis of Virtual Simulation Experiment Teaching in Colleges and Universities

作　　者：李晶 陆金钰 郭彤[3] 徐伟杰[4] LI Jing;LU Jin-yu;GUO Tong;XU Wei-jie(Southeast University,Nanjing 211189,Jiangsu)

机构地区：[1]东南大学财务处,江苏南京211189 [2]东南大学教务处,江苏南京211189 [3]东南大学土木工程学院,江苏南京211189 [4]东南大学土木工程学院实验中心,江苏南京211189

出　　处：《江苏商论》2023年第1期135-137,141,共4页Jiangsu Commercial Forum

基　　金：虚拟仿真实验教学创新联盟2021年度立项课题“虚实结合的土木工程专业混合式教学模式改革研究与实践”(YSE2102P10)的阶段性成果之一。

摘　　要：虚拟仿真实验将现代信息技术融入实验教学中,采用虚拟环境开展实验探索,克服了实体教学实验设备、场地、资金等方面的限制,成为弥补课堂教学和实体试验的重要手段,是实验教学的重要发展方向。虚拟仿真实验项目在建设和持续运行过程中均需要投入人力和物力,建立虚拟仿真实验教学体系有助于集中资源提升项目质量,目前缺乏对虚拟仿真实验项目成本研究,导致不同类型、地区、级别的虚拟仿真实验项目成本千差万别,缺乏统一的标准,阻碍了虚拟仿真实验的健康发展。本文首先对虚拟仿真实验教学的发展历程进行介绍,然后并将虚拟仿真实验项目的成本分为制作成本和持续建设服务成本两类,采用定量和定性相结合的方式进行探讨,为高校建设和维护虚拟仿真实验项目财务成本分析提供依据。Virtual simulation experiment integrates modern information technology into experimental teaching,uses virtual environment to carry out experimental exploration,overcomes the limitations of physical teaching experiment equipment,site,funds,etc.,and becomes an important means to make up for classroom teaching and physical experiment,and is an important development direction of experimental teaching.The virtual simulation experiment project needs to invest manpower and material resources in the process of construction and continuous operation.The establishment of the virtual simulation experiment teaching system helps to concentrate resources to improve the quality of the project.At present,there is a lack of research on the cost of virtual simulation experiment projects,which leads to the various costs of virtual simulation experiment projects of different types,regions and levels,and the lack of a unified standard,which hinders the healthy development of virtual simulation experiments.This paper first introduces the development process of virtual simulation experiment teaching,and then divides the cost of virtual simulation experiment project into production cost and continuous construction service cost,and discusses it in a quantitative and qualitative way,providing a basis for financial cost analysis of university construction and maintenance of virtual simulation experiment project.

关 键 词：虚拟仿真 高校财务 发展历程 成本分析 

分 类 号：G642.0[文化科学—高等教育学]