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当前,我国的一些高校正在探讨XBRL报表的教学问题,鉴于XBRL报表课程有其专门的特点,学生对其真实作业流程的感受非常重要,因而,只有对其采用仿真式的教学方法才能取得好的教学效果。仿真式教学方法由一个完整的教学体系所组成,它的实施要有多个方面的支持条件,目前,我国大多高校在这些条件方面还不太完备,因此,各个高校需要结合自身的情况,采取相应的措施来改进这些支持条件,使仿真式教学方法得以有效实施。
At present, some colleges and universities in our country are discussing the teaching problems of XBRL report. In view of the special characteristics of XBRL report course, the students are very important to their real working process. Therefore, the teaching method of simulation can only be achieved well Teaching effect. At present, most colleges and universities in our country are not perfect in these conditions. Therefore, colleges and universities need to combine their own situation to take The corresponding measures to improve these support conditions, the simulation teaching methods can be effectively implemented.