ERP沙盘仿真对抗实验:会计信息系统实验的创新探索

ERP环境下会计信息系统的职能由重点提供事后信息,向重点参与经济决策转变。随着这种转变的深入,高等院校财会专业会计信息系统的实验教学也应进行相应的创新研究。传统会计信息系统实验主要为验证性实验,对提高学生分析问题与解决问题的能力有一定的局限性。ERP沙盘仿真对抗实验是一种新颖的体验式实验模式,这种模式突破了传统实验的许多局限性,具有真实感强,综合性强等特点。在扩招背景下是一种提高财会学生综合素质的较好模式。

ERP Experiment of Cyber Confrontation- Novel Exploration in the Teaching Experiment of Accounting Information System

The function of the accounting information system changes from mainly information-delivery-after to par-ticipating mainly and economic policy-making.With the further change in this regard,the experiment teaching of the ac-counting information system in finance major of high learning should keep pace with it.The experiment teaching of the tradi-tional accounting information system is very empirical,very much limited in raising the student's ability in problem analysis and solving.But ERP experiment of cyber confrontation is a novel one with a breakthrough in the limitation of the traditional one.It is almost real and comprehensive.It is a better teaching model to promote the teaching quality especially under the pressure of expanding enrollment.