摘要
随着我国改革开放政策的实行,微电子技术的应用也越来越广泛,进而推动了社会的发展和前进。VR技术将现实的情景以高度逼真的模拟形势展现在课堂上,用低成本、高效益、操作简单等优势打破了传统的理论结合实践的教学方式。论文从VR技术与会计实践教学的关系,以及结合目前会计实践教学存在的问题,分析了VR技术在教学中的优点,并对目前教学应用提出几点建议,为模拟实践教学提供一些参考思路。
With the implementation of China's reform and opening-up policy,the application of microelectronics technology is more and more extensive,which promotes the development and progress of society.VR technology shows the real situation in the classroom with highly realistic simulation situation,and breaks the traditional teaching method of combining theory with practice with the advantages of low cost,high efficiency,simple operation,etc.This paper analyzes the advantages of VR technology in teaching from the relationship between VR technology and accounting practice teaching,as well as the problems existing in accounting practice teaching at present,and puts forward some suggestions for the current teaching application,so as to provide some reference ideas for simulation practice teaching.
作者
唐黎黎
TANG Li-li(Qingyang Vocational and Technical College,Qingyang 745000,China)
出处
《中小企业管理与科技》
2020年第5期164-165,共2页
Management & Technology of SME
基金
甘肃省教育厅2019年甘肃省高等学校科研项目“基于VR技术下的虚拟商业社会环境在会计实验教学中的应用分析及研究”(甘教技[2019]15号)成果之一。
关键词
VR技术
会计
实践教学
应用
VR technology
accounting
practical teaching
application