期刊名称：International Journal of Emerging Technologies in Learning (iJET)
印刷版ISSN：1863-0383
出版年度：2018
卷号：13
期号：07
页码：71-84
语种：English
出版社：Kassel University Press
摘要：In the current financial instructional design, the current technical means can only solve the theoretical problems such as “what” and “why”, and it cannot solve the practical problem of “how to do it”. To solve this problem, the sit-uation simulation technology was used to financial teaching, and the overall design of experimental teaching system was achieved according to the real situation and data of sample companies. The system focused on the design of the accounting system for one of the two subsystems. It not only included the design of traditional accounting and account systems, and the design of accounting services, but also enriched the design of accounting policies and accounting methods, as well as role-playing design. In particular, the ac-counting ethics projects, emergencies and coordination relationships were added, focusing on the training of students' judgment ability, coordination ability and innovation ability. The practice showed that situation simulation technology can achieve the experimental operating conditions and can solve the practical problem of “how to do it”. To sum up, this experimental teach-ing has certain operability.
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