虚拟商业社会环境平台下财务管理跨专业综合实践教学研究

摘要

为适应企业招聘侧重于既懂理论又有实践基础的人才的需要，高校在财务管理专业人才培养过程中，既要重视理论教学，又要拓宽学生跨专业综合技能培养。但目前，在实践教学中综合性和设计性内容缺乏，缺少应变能力的训练，实践教学与岗位结合不紧密。通过“虚拟商业社会环境VBSE实训平台”的实践教学，对于培养学生的全局意识和综合职业素养，提升学生岗位技能，尽快适应工作岗位具有重要促进作用。虚拟商业社会环境平台下财务管理跨专业综合实践教学体系建设包括财务管理专业综合实践主要实训内容，财务管理专业跨专业综合实践教学系统构建，以及实践教学设计，还包含着教学效果考核、实践教材选用、实践师资培养等诸多方面。%To meet the job requirement of enterprises in terms of talents with both theory and practical training, higher educational institu-tions should pay attention to theory teaching and cultivating skills across disciplines as well when teaching students majoring in account-ing. However, the comprehensive and designed content is insufficient for current practical teaching. There is a lack of training of strain ca-pacity and the practical teaching is not closely integrated with job requirements. A virtual business social environment (VBSE) training platform is set up for practical teaching, which is conductive to training the overall viewpoint, improving professional literacy, enhancing job qualification of students for adapting to accountancy as soon as possible. Based on VBSE, an educational system is proposed, including main practical training for integrated practices of financial management major, building interdisciplinary practical teaching system and practical teaching content design across disciplines. In addition, teaching result evaluation, practical teaching material selection, and teacher training for practical teaching are also included in building the system.