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目前的会计实验教学存在教育指导思想滞后,拘泥于物质性的实训场地建设以及执着于会计软件操作学习等问题,使会计实验在时间、空间和内容上受到到很大的局限,消减了实训效果。只有引入建构主义学习理论作为会计实验的指导思想,并通过建立会计网络虚拟实验教学平台,在注重会计软件操作学习的同时更加重视手工模拟实训,会计实验教学将会取得更加显著的成果。
At present, there are some problems in the teaching of accounting experiment, such as the lagging guiding ideology of education, the construction of material training sites and the persistence in the operation of accounting software, so that the accounting experiment is greatly limited in time, space and content, Training effect. Only by introducing constructivist learning theory as the guiding ideology of accounting experiment and through the establishment of virtual experimental teaching platform of accounting network, paying more attention to manual simulation training while paying attention to accounting software operation and learning, accounting experimental teaching will achieve more remarkable results.