基于ERP沙盘模拟会计课程改革策略研究

Research on Reform Strategy of ERP Sand Table Simulation Accounting Course

由于会计课程知识结构的实践化要求,使得教师在授课时总是面临一定的挑战。ERP沙盘模拟具有能够调动参与者积极性,整合学科体系,使抽象知识具象化的特点。通过重新构建会计课程体系、完善实践教学内容等策略,将ERP沙盘模拟植入会计课程教学中,能够有效契合会计课程的实践要求,弥补其教学模式的弊端,使学生不但能够通过学习理论知识来指导实践,而且也能通过实践巩固理论知识,使理论和实践相辅相成、互相促进,真正学有所用,成为社会真正需要的现代化会计人才。

Due to the practical requirements of accounting course knowledge structure,teachers always face certain challenges in teaching.ERP sand table simulation has the characteristics of mobilizing the initiative of participants,integrating the discipline system and making abstract knowledge concrete.By rebuilding the accounting curriculum system,improve the practice teaching content,such as strategy,ERP sand table simulation into the accounting curriculum teaching,the effective practices to fit the accounting curriculum requirements,make up for the disadvantages of the teaching mode,so that the students can not only learn theory knowledge to guide practice,but also to consolidate the theoretical knowledge through practice,make theoretical and practical complement each other,promote each other,to use truly,really need modern accounting to society.