| 基于ERP电子沙盘仿真模拟的会计创新训练研究 |
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| 引用本文： | 刘建胜,罗翔.基于ERP电子沙盘仿真模拟的会计创新训练研究[J].渭南师范学院学报,2013(12):115-118. |
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| 作者姓名： | 刘建胜 罗翔 |
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| 作者单位： | 江西理工大学经济管理学院,江西赣州341000 |
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| 基金项目： | 江西理工大学质量工程项目（GZG-12-08-15） |
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| 摘 要： | 传统会计实训重单项核算轻综合训练,其实训形式比较单一,实训内容较狭窄,理论与实践脱节较明显,难以满足新形势背景下现代企业管理对会计人才能力与素质的要求.将ERP电子沙盘引入会计创新实训,仿真模拟企业的经营,以模拟企业经营的财务业绩高低判断会计训练的效果,这种会计创新训练能有效地克服传统会计实训教学的弊端,优化学生的知识结构,提高学生的综合素质,教学效果明显增强.
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| 关 键 词： | ERP电子沙盘 会计实训 创新训练 |
A Research of Accounting Training in Creativity Based on ERP Electron Sand Table Simulation |
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| LIU Jian-sheng;LUO Xiang.A Research of Accounting Training in Creativity Based on ERP Electron Sand Table Simulation[J].Journal of Weinan Teachers College,2013(12):115-118. |
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| Authors: | LIU Jian-sheng;LUO Xiang |
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| Institution: | LIU Jian-sheng;LUO Xiang;Economics and Management Department,Jiangxi University of Science and Technology; |
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| Abstract: | Traditional accounting laboratory emphasizes more single accounting than comprehensive training,whose laboratory form is simple. The content is relatively narrow and the theory can not be conformed to the practice obviously,which is hard to satis- fy the modern enterprise management requirement of accountants＇ ability and quality under the background of new situation. ERP e- lectron sand table is introduced into accounting training in creativity and simulate enterprise management,the effect of accounting la- boratory is judged through the financial performance of simulate enterprise management. This kind of accounting training in creativity can effectively overcome the disadvantages of traditional accounting laboratory teaching,optimize the structure of the students＇ knowledge,improve the comprehensive quality of students and the teaching effect will be enhanced obviously. |
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| Keywords: | ERP electron sand table accounting training training in creativity |
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