“互联网+”视域下会计情景模拟实验教学的探究  

Exploration of the Experimental Teaching of Accounting Situation in the Perspective of “Internet +”

作　　者：李孟玫[1] 毛国育[1] 

机构地区：[1]四川理工学院,自贡643000

出　　处：《价值工程》2015年第35期181-183,共3页Value Engineering

基　　金：四川理工学院教改项目(项目编号:2014JG-1435)的资助

摘　　要："互联网+"会给会计教育带来什么样的改变?显而易见,"互联网+"给会计教育提供了无限发展空间,主要体现在教育资源可以无限延伸和重新配置。会计实践教育的制约因素,使得会计情景模拟实验教学显得异常重要。本文针对如何借助"互联网+"的力量,模拟构建一个科学合理的高仿真的教学实习工厂,搭建区域"会计云平台",实现"学校—社会—政府"共同承担人才培养的社会责任,达到人才培养和资源共享的双赢目标等问题进行了一定的探究。"互联网+"给会计情景实验教学拓展最大的亮点就是基于互联网的"云平台"和"大数据"在会计情景教学中的具体应用,让会计情景较以前更加逼真和完美。＂Internet ＋＂ will bring about what kind of changes in accounting education？ It is obvious that the ＂Internet ＋＂ provides the unlimited development space for accounting education, which is mainly reflected in the unlimited extension and reallocation of educational resources. The restricting factor of accounting practice education, which makes it very important to simulate the experimental teaching of accounting situation. This paper aims at how to build a scientific and reasonable teaching practice factory with the help of ＂Internet ＋ ＂,build a regional ＂accounting cloud platform＂, realize the social responsibility of ＂school, society and government＂, and achieve the win-win goal of personnel training and resource sharing. ＂Internet ＋＂ to expand the biggest bright spot is the Internet based ＂cloud platform＂ and ＂big data＂ in the teaching of accounting scenarios, so that accounting situation is more realistic and perfect.

关 键 词：“互联网+” 会计情景 教学工厂 云平台 

分 类 号：F230[经济管理—会计学]