虚拟仿真平台会计实训教学模式探索研究  

Exploration and Research on Accounting Practical Training Teaching Mode on Virtual Simulation Platform

作　　者：姚振飞 王宜举[1] 付淑文[2] 

机构地区：[1]曲阜师范大学管理学院,山东 日照 [2]日照职业技术学院商学系,山东 日照

出　　处：《教育进展》2023年第6期3574-3579,共6页Advances in Education

摘　　要：随着信息技术的发展,社会对会计人才提出多元化要求。传统会计实训教学不能满足现代会计工作的需求,虚拟仿真技术应用于会计实训教学可解决当前困境。本文从探究虚拟仿真技术入手,分析传统会计实训教学现状以及虚拟仿真教学的优势,从虚拟仿真会计实训过程的任务、创建虚拟仿真会计实训平台、设计虚拟仿真会计实训教学内容、建立校企合作制度等四个方面进行会计实训教学模式设计。With the development of information technology, society has put forth a variety of requirements for accounting professionals. Traditional accounting practice teaching cannot satisfy the demands of modern accounting work. However, the use of virtual simulation technology in accounting practice teaching can alleviate this issue. This article examines virtual simulation technology, analyzes the current situation of traditional accounting training, and explores the advantages of virtual simulation teaching. Additionally, it outlines a model for accounting training based on four key components: the task of virtual simulation accounting training, the creation of a virtual simulation accounting training platform, the design of virtual simulation accounting training content, and the establishment of a school-enterprise cooperation system.

关 键 词：虚拟仿真 会计实训 教学设计 

分 类 号：F23[经济管理—会计学]