“生命周期”视角下会计信息化教学体系研究——以独立学院财会专业沙盘课程为例

The Research on ERP Sand Table Simulation Course in Independent College Accounting Major From the Perspective of “Life Cycle” Theory

ERP(Enterprise Resource Planning(即企业资源计划)沙盘模拟经营是一门创新实训课程,能够提高独立学院财会类学生的团队协作技能和经营决策能力。根据独立学院财会专业培养应用型、复合型的人才培养方案,将ERP沙盘课程分为学习的导入期、成长期、成熟期和蜕变期四个时期,有利于任课教师根据学生和课程特点,在课程教学生命周期不同阶段恰当地进行创新课程体系设计。

The present research explores the Course of ERP Simulation Game from the view of life period according to the training goal for students of accounting major in independent colleges. Firstly, three levels of teaching goals are set： the knowledge level, skill level and competence level. Secondly, the Course of ERP Simulation Game is constructed and the four stages of introduction, growing, maturity and transformation are described. Thirdly, suggestions are provided for the three most important stakeholders namely teachers, students and the college.