网络环境下会计学习模式的研究

Research on Learning Model of Accounting in the Network Environment

随着网络技术的发展,互联网在教育教学中扮演了更为重要的角色,极大地推动了网络学习。调查研究表明网络环境下会计学习的优越性已经得到多数学生的认可,但现有网络资源信息庞杂、信息筛选工作量大,只能满足学生会计学习的部分要求,利用网络进行会计学习的学生比例偏低。网络环境下自主性、研究性和协作性会计学习模式各有其特点,会计学习者应结合不同的学习内容加以综合运用,会计教育工作者则应该为网络环境下会计学习模式的有效实施搭建平台、创造良好的软硬件条件。

With the development of network technology,the Internet promotes the network learning largely,and plays a more important role in the education and teaching.This research shows that the advantages of Accounting learning in the network environment have been recognized by the majority of the students.However,the existing network resource contains vast information and it＇s hard to filter.Only parts of the students＇ requirements are fulfilled and the ratio of students using network technology to assist and support accounting learning is low.Independent learning,research learning and collaborative learning in the network environment have their own characteristics.Learners should combine various materials for integrated application.Also,educators should build an effective platform and create good software and hardware conditions for the implementation of Accounting learning.