创新创业理论研究与实践 ›› 2021, Vol. 4 ›› Issue (8): 40-43.

• 教学革新 • 上一篇    下一篇

基于虚拟仿真技术的财务会计教育专业实验实践教学研究

杨修, 马云丽   

  1. 广西财经学院 经济与管理国家级实验教学中心,广西南宁 530003
  • 出版日期:2021-04-25 发布日期:2021-09-09
  • 作者简介:杨修(1990- ),男,安徽庐江人,博士,讲师,研究方向:互联网财会、创业教育、财会教育。
  • 基金资助:
    广西科技计划项目(广西科技基地和人才专项)(2019AC20257)“一带一路”倡议背景下广西-东盟跨国(境)创业绩效评价及保障机制研究(合同号桂科AD20159069)及广西财经学院经济与管理国家级实验教学中心开放课题《广西财务会计教育专业虚拟仿真实验教学项目研究》(项目编号X1-22-17-18-010-014)阶段性成果; 会计与审计学院2020年度会计类学科建设与专业教改研究项目“体验式教学理念下会计专业翻转课堂教学模式实践研究——以广西财经学院为例”(项目编号:2020&KJ22)

The Experimental Teaching Research of Financial Accounting Education Specialty based on Virtual Simulation Technology

YANG Xiu, MA Yunli   

  1. National Experimental Teaching Center of Economics and Management, Guangxi University of Finance and Economics, Nanning Guangxi,530003,China
  • Online:2021-04-25 Published:2021-09-09

摘要: 当前,许多院校开设了财务会计教育专业,以培养既能从事会计职业、也能担任各层次职业院校会计专业教师的“双师型”人才。虚拟仿真技术在财务会计教育人才培养当中有很大应用空间和利用价值,财务会计教育专业培养单位有必要研究如何结合虚拟仿真技术,优化财务会计教育专业实践教学。该文介绍国内财务会计教育专业的现状以及存在的主要问题。在此基础上,分析虚拟仿真技术在财务会计教育专业实验实践教学中的三个应用方向,进而构建基于虚拟仿真技术的财务会计教育专业实验实践教学模式,并提出四点应用建议。

关键词: 虚拟仿真技术, 财务会计教育, 实验实践教学

Abstract: At present, many colleges have set up a major of financial accounting education in order to train the double-qualification talents who can be engaged in both accounting profession and accounting professional teachers in various levels of vocational colleges. The virtual simulation technology has a lot of application space and use value in the financial accounting education, so it is necessary to study how to combine the virtual simulation technology to optimize the practice teaching of financial accounting education specialty in the financial accounting education unit of the financial accounting education. This paper introduces the current situation and main problems of financial accounting education in China.On this basis, this paper analyzes the three application directions of virtual simulation technology in the experimental teaching of financial accounting education, then constructs the experimental teaching mode of financial accounting education based on virtual simulation technology, and puts forward four application suggestions.

Key words: Virtual simulation technology, Financial accounting education, Experimental praxis teaching

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