基于VBSE平台搭建管理会计实训教学模块的构思

On Building the Management Accounting Training Module on VBSE Platform

目前我国在管理会计的教学中对学生实践动手能力的培养较弱,学生在书本上学到的知识无法与实际接轨,培养出来的会计人才无法很快地胜任企业的工作岗位需求。本文通过对VBSE实训平台的探索,构思借助于该平台搭建管理会计实训教学模块,从而达到增强学生管理会计实践应用能力、解决管理会计现行教学中实践教学短缺的问题。

At present,training of students’practical ability is weak in the teaching of management accounting in our country.The knowledge learned from books cannot be integrated with the practice,and the trained accounting talents cannot be quickly qualified for the job posts of enterprises,and cannot meet the needs of enterprises in the shortest time.Through the exploration of VBSE platform,this paper intends to build a management accounting training teaching module to enhance the students’application ability.This can also solve the shortage of practical teaching method of management accounting.