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在信息化时代,传统的会计综合实验教学已不能适应管理型、创新型会计人才的培养需求,改革旧有的实验模式,打造精品课程,实现优质资源共享势在必行。新的基于信息技术的会计综合实验课程具有系列化、综合化的会计实验体系,实现基于专业综合能力培养的课程教学目标,促进传统会计教学模式的转变,创新符合实验教学特色的考核方式。该课程灵活运用课内实验、综合实验、分组对抗、案例分析、自主学习等多种教学组织方式,阶段性、层次性地通过基础会计模拟实验、财务成本会计模拟实验、会计信息系统模拟实验、ERP沙盘模拟实验、课内系列单元实验模块化实现专业实验全部内容,以提高实验的效果和效率。
In the era of informationization, the traditional comprehensive experiment teaching of accounting can not meet the need of training managerial and innovative accountants. It is imperative to reform the old experiment mode, create excellent courses and realize the sharing of quality resources. The new comprehensive accounting experiment course based on information technology has a systematic and comprehensive accounting experiment system, realizes the goal of teaching based on the cultivation of professional comprehensive ability, promotes the transformation of the traditional accounting teaching mode, and innovates the examination method which accords with the experimental teaching characteristic. The course uses various teaching methods such as in-class experiment, comprehensive experiment, group confrontation, case analysis and autonomous learning. Through the basic accounting simulation experiment, the financial cost accounting simulation experiment, the accounting information system simulation experiment, ERP sand table simulation experiment, the unit series modular experiment realize all the contents of the professional experiment, in order to improve the effectiveness and efficiency of the experiment.