会计审计专业硕士教育中虚拟仿真技术应用创新

发布时间：2018-03-28 06:37

本文选题：MPAcc教育　切入点：虚拟仿真技术　出处：《财会月刊》2017年21期

【摘要】：会计审计专业硕士学生特点发生变化、信息时代会计业务虚拟化、纯文字案例教学遭遇困境和专业硕士教育目标发生变化都在倒逼当前会计审计专业硕士教育中虚拟仿真技术的应用与创新。经统计发现,181所MPAcc和MAud院校的虚拟仿真技术应用呈现严重二级分化,其中48%在会计教育中完全未涉及虚拟仿真技术。借鉴已建成的25家会计相关国家级中心的经验和核心特色,对于会计审计专业硕士教育中的虚拟仿真技术,重点应在会计案例资源设计与共享、软件与数据库自主研发以及硬件设备为全时空资源共享提供物理支持等方面进行创新。
[Abstract]:The characteristics of accounting and auditing master students have changed, accounting business virtualization in the information age, The difficulties encountered in pure text case teaching and the changes in the educational objectives of professional masters are forcing the application and innovation of virtual simulation technology in the current master's education of accounting and auditing. By statistics, it is found that there are 181 virtual imitations in MPAcc and MAud colleges. The application of true technology shows serious secondary differentiation. Among them, 48% did not involve virtual simulation technology in accounting education. Using the experience and core characteristics of 25 state-level accounting centers that have been built up, the virtual simulation technology in master's education of accounting and auditing specialty is discussed. Emphasis should be placed on the design and sharing of accounting case resources, the independent research and development of software and database, and the physical support provided by hardware equipment for the sharing of all space-time resources.
【作者单位】：西藏民族大学财经学院;保山学院经济管理学院;
【基金】：西藏自治区高等教育研究项目“教育教学背景下会计学课堂创新教学模式研究”(项目编号:jg2015-29) 西藏民族大学研究项目“高校管理软件相关多门课程综合实验探索与研究”(项目编号:2014222)
【分类号】：G643

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