会计专业硕士(MPAcc)虚拟仿真教学实验中心建设  

Study on Virtual Simulation Teaching Center of Master of Accounting (MPAcc)

作　　者：乔鹏程[1] 吴文轩[2] 

机构地区：[1]西藏民族大学财经学院,陕西咸阳712082 [2]咸阳师范学院财务处,陕西咸阳712000

出　　处：《实验室研究与探索》2017年第2期168-172,213,共6页Research and Exploration In Laboratory

基　　金：西藏自治区2015年高等教育教学改革研究项目基金(jg2015-29);西藏民族大学项目基金(2014222)资助

摘　　要：针对MPAcc教学相关的25家国家级虚拟仿真实验中心的建设现状及特色进行统计和总结,分析了各中心的建设申报书、大学网站、实验中心网站及社会新闻进行查阅和网络关键词搜查的研究方法,并研究对建设MPAcc虚拟仿真教学实验中心的规律和创新措施。设计了2个分类标准确定25家中心直接为MPAcc教学服务的等级。研究发现25家中心可以直接为MPAcc教学服务的占25家的64%,占178家MPAcc招生院校9%。大部分大学直接向商业公司购买软件安装,实验中心需要的大数据资源支持主要分为3类,虚拟仿真实验中心建设总成本是传统实验室的6倍。In this research,we summarize the current situation and characteristics of the 25 state-level virtual simulation experiment centers related to MPAcc teaching,and to study the rules and innovative measures of constructing MPAcc virtual simulation teaching experiment centers. To write this report,the university websites,the experiment center websites and the social news are collected and researched,and the Internet is searched with keyword method. Two classification standards are designed to determine levels of the 25 MPAcc teaching service centers. The study found that64% of the 25 centers provided MPAcc teaching services directly,among 178 MPAcc institutions in China,only 9%provided such a services directly. Most of the universities bought directly software from the commercial companies. the experimental centers can be divided three categories according to support large data resources. In general,the total cost of constructing a virtual simulation experiment center is 6 times the traditional laboratory.

关 键 词：MPAcc实验 情景虚拟仿真 实验室成本 虚拟数据资源 会计实验中心 

分 类 号：F239[经济管理—会计学]