基于区块链技术的财务会计实践教学案例库构建研究  

Research on Construction of Financial Accounting Practice Teaching Case Library Based on Block Chain Technology

作　　者：于玲玲[1] 沈英[1] Yu Ling-ling;Shen Ying(Harbin University of Science and Technology(Rong Cheng),Rongcheng 264300,Shandong Province,China)

机构地区：[1]哈尔滨理工大学荣成学院,黑龙江荣成264300

出　　处：《科学与信息化》2022年第5期157-159,共3页Technology and Information

基　　金：黑龙江省教育科学“十三五”规划2020年度重点课题,项目名称:基于区块链技术的财务会计实践教学改革研究,项目编号:GJB1320141。

摘　　要：实践教学是会计专业教学体系的重要组成部分,同时也有助于会计专业人才培养目标的实现和学生会计技能整体能力的提高。但是,目前实践教学环节受到各种限制而无法取得预期效果。本文旨在创新型会计人才培养的背景下,结合创新技术——区块链,研究适用于会计专业的基于区块链技术的财务会计实践教学体系建设。Practical teaching is an important part of the accounting discipline teaching system,and it is also helpful to realizing the goal of the accounting discipline expert training and improving the overall ability of students’accounting skills.However,the current practical teaching links are subject to various restrictions and cannot achieve the expected results.This article aims to study the construction of financial accounting practice teaching system based on block chain technology suitable for accounting discipline in the context of the cultivation of innovative accounting talents,combined with innovative technology–block chain.

关 键 词：区块链技术 实践教学 财务会计 

分 类 号：F23[经济管理—会计学]