江苏科技信息 ›› 2019, Vol. 36 ›› Issue (1): 75-80.doi: 10.1004-7530/2019-36-1-75

• 科教研究 • 上一篇    

基于ERP沙盘的会计专业综合实验课程教学设计与探讨

涂传清,敖飞翔   

  1. 江西农业大学 计算机与信息工程学院,江西 南昌 330045
  • 出版日期:2019-01-10 发布日期:2019-07-09
  • 作者简介:涂传清(1972— ),男,江西南昌人,副教授,硕士生导师,博士;研究方向:电子商务与企业信息化。
  • 基金资助:
    江西省高校教改立项资助项目;项目名称:基于沙盘模拟经营平台开展跨专业多课程创新性综合实训的探索与实践(项目编号:JXJG-14-3-9)

Study on teaching design and exploration of accounting comprehensive experiment course based on ERP sand table

Chuanqing Tu,Feixiang Ao   

  1. School of Information and Engineering, Jiangxi Agricultural University, Nanchang 330045, China
  • Online:2019-01-10 Published:2019-07-09

摘要:

针对当前高校经管类专业在相关课程的实验教学中引入ERP沙盘的做法十分普遍,但现有文献却鲜有对ERP沙盘用于某门课程实验教学具体内容设计方面研究成果的现状进行研究。文章设计了一套简便易行、融合基础会计和财务管理知识的综合实验方法,即以Excel为工具,用会计语言记录沙盘模拟企业经营的全过程,然后生成会计报表,同时在模拟企业经营过程中,完成财务预测、财务决策、财务预算、财务控制以及财务评价等财务管理工作。该实验内容和教学方法使学生综合运用会计和财务知识解决实际问题的能力得到锻炼和提高,为培养适应社会快速发展、既有丰富的理论知识又具有较强的动手能力的复合型管理人才奠定了基础。

关键词: ERP沙盘, 基础会计, 财务管理, 实验教学

Abstract:

It is very common to introduce the ERP sand table in the experiment teaching for economic and management specialty courses. However, there are few researches on the specific teaching content design of ERP sand table used in the experimental teaching of a course. This paper designs a simple integration of basic accounting and financial management knowledge comprehensive experimental method. First, to record the whole process of ERP Sand table simulating the enterprise administration by accounting the language based on the excel. Second, to generate the accounting statements. Third, to finish all the financial management activities in the simulation process of enterprise administration such as: financial prediction, financial decision-making, financial budget, financial control and financial evaluation of financial management. The experiment content and teaching methods are to enable students to use the accounting and financial knowledge to solve the practical problems. And these content and methods lay the foundation for training the students to become the compound management talents who grasp the rich theoretical knowledge and have strong practical ability so that they can adapt to the rapid development of society.

Key words: ERP sand table, basic accounting, financial management, experimental teaching design

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