“场境+网络构架”教学模式在基础会计教学中的运用

The Application of the Teaching Model of “environment + network architecture” in Basic Accounting Teaching

大量教学实践证明,"场境+网络构架"教学法是实现会计学教学模式创新的有效途径。场境是指在引入具体的概念之前,让学生进入预先设定的工作环境,熟悉现实的会计工作流程。网络构架是指在场境引入的基础上,利用网络图按不同的层次将一个个零碎的知识点串起来,形成的网络图。该教学方法有助于在教师、学生和社会之间形成不同层次的网络,这些网络会组合成像立交桥一样的知识体系。通过将课堂延伸到社会这个大环境中,学生更容易发现学习中需要解决的具体问题,从而更好地将相关知识点构成网络图,系统地构建起解决问题的知识体系,使得自身的实践能力和创新精神得到很大程度的提升。

＂Environment ＋ network architecture＂ teaching model has proved by lots of teaching practices to be an important method to achieve basic accounting teaching innovation. Environment is the working scene introduced to students before the related concepts is explained, which can greatly help students be familiar with the accounting process. Network architecture refers to concatenate all kinds of knowledge by network diagrams to form a map, which is based on the introduction of relevant concepts. This kind of teaching model can help teachers, students and society to form different networks which is like an overpass. By spreading the class into the bigger environment of society, it is much easier for student to find what they should learn, and it helps to form knowledge networks, to build relevant concept architectures and to greatly improve their practice capacities and innovative spirit.