会计信息系统实验教学设计框架基于职业规划和知识架构双视角

摘要

会计信息系统实验是会计学专业学生步入职业生涯前必修的一门综合性实验课程,是连接理论与实践的重要桥梁课程.为了更好地搭建这一桥梁,从职业规划牵引和知识架构基础两个视角构建会计信息系统实验教学的设计框架,在具体分析职业需求和已获取的专业理论知识的基础上,探讨实验目标、内容和平台选择等要素的具体结构化设计,以期更规范、清晰、合理和有针对性地指引实验教学的设计.%This paper attempts to establish a design framework for experiment teaching in the subject area of business management from the perspectives of career planning and knowledge architecture, which is expected to give more reasonable and explicit guidance on the teaching design. This framework is then applied to analyze and design Accounting Information System( AIS) experiment teaching scheme. Teaching practice shows that this framework can be popularized.