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新世纪的网络技术发展对会计教学提出了新的要求,会计教学要从思想、手段、方法三方面进行建设,全面推动信息技术与会计课程相结合。网络教学平台正是在这一环境中产生的,它在高校会计专业中的应用必将引发会计教学的改变,起到提高学生创新精神与实践能力的作用。本文提出了网络教学平台的功能网络,对其在高校会计专业教学中的优势和教学方法展开了讨论。
The development of network technology in the new century has put forward new requirements for accounting teaching. Accounting teaching should be built from the aspects of thinking, means and methods, and the information technology and accounting courses should be promoted in an all-round way. It is in this environment that online teaching platform is produced. Its application in accounting major of colleges and universities will inevitably lead to the change of accounting teaching and play the role of improving students’ innovative spirit and practical ability. This paper puts forward the functional network of the network teaching platform, and discusses the advantages and teaching methods in the teaching of accounting major in colleges and universities.