管理会计在VBSE实践教学平台中的创新应用研究--基于高职会计技能大赛管理会计赛项视角

Study on the Innovative Application of Management Accounting in VBSE Practice Teaching Platform:From the Perspective of Management Accounting Contest Item in Higher Vocational Accounting Skills Contest

数字经济时代下各行业经营环境愈加复杂,传统的财务会计已经无法有效满足企业内部管理的需要,急需向管理会计方向转型。VBSE实践教学平台通过模拟企业真实经营环境让更多学生有机会感受和体验公司财务工作,但其内容仍然以会计核算、纳税申报、报表编制等传统知识点为主,缺少管理会计方面的分析、预测、战略制定等经营管理决策活动的内容设计。以高职会计技能大赛管理会计赛项为视角,分别从资金、营运、成本和绩效四个岗位研究管理会计在VBSE实践教学平台中的融入和创新应用,旨在完善VBSE实践教学平台中的管理会计建设,培养更多管理会计人才。

In the era of digital economy,the business environment is becoming more and more complex,thus the traditional financial accounting can no longer meet the needs of internal management of enterprises.Therefore,the transformation to management accounting has become necessary and urgent.VBSE practice teaching platform enables more students to feel and experience companies’financial work via the simulation of the real business environment,but at present its main content is still based on some traditional knowledge points such as accounting,tax declaration,financial statement preparation and so on,while content concerning management accounting is lacking which focuses on business management as well as decision-making activities including analysis,forecast,strategy formulation,etc.From the perspective of management accounting contest item of higher vocational accounting skill contest,this paper studies the innovative application of management accounting in VBSE platform from the aspects of capital,operation,cost and performance,aiming to improve the management accounting construction in the VBSE practice teaching platform and cultivate more management accounting talents.