Xichang College Accounting Simulation Instructional System Design And Implementation

At present, the experiment teaching in the higher education institutions has become an important method to train the students'capacity of observation and understanding, which plays an irreplaceable effect for improving the students' manipulative ability, problem solving ability and the innovation ability. As the main professional course of economics and management majors, accounting is one subject attaching equal importance to theory and practice. So the practical teaching is especially important for cultivating the students'occupational ability on accounting.In this paper, based on the comparison on main modes and the advantages and disadvantages of the accounting simulation experiment teaching in universities and colleges of China, it researches the necessary application value of the accounting simulation experiment teaching system project in Xichang College, proposes the basic idea for developing the simulation experiment teaching system and the basic functions required for the system:firstly, establishing the accounting simulation experiment teaching platform, and developing the functional modules including the system login, selection of training project, training preview management, and training report management, so that such platform can be used for the practical teaching of accounting courses to improve the investment efficiency of the teaching resource; and secondly, perfecting the experiment training project of each accounting course on the accounting simulation experiment teaching platform, so to form an integrated simulation experiment teaching system.In this paper, the simulation accounting experiment teaching system of Xichang College is designed to an experiment teaching information management system based on the campus network. During the design and development for about one year, a WEB application system, the application system of Comprehensive Simulation Training of Accounting course based on the accounting simulation experiment teaching platform, based on B/S platform mode and ASP.NET technology is basically established. This teaching system realizes its operation in the local area network of the laboratory in the Economics and Management Department, Xichang College, and also realizes the basic functions for daily business of accounting processing subsystem, which can satisfy the requirement of comprehensive accounting simulation experiment teaching in each major of the Economics and Management Department. In addition, this paper also presents the main technical methods used in the development of the accounting simulation experiment teaching system and the design and test of some functional modules of the system.Compared with other similar accounting experiment teaching systems, this teaching system has the following special characteristics:The system has a better openness property; as an open experiment teaching system based on the campus network, except that the Comprehensive Simulation Training of Accounting will be carried out of the lab because of using the cooperative training mode, the students can select the time and place to develop the experiment of other accounting courses; this system is added with the training preview management module function, which requires the students to preview the related knowledge of the selected experiment and training course, and also this system can realize the automatic scoring through the preview test; and this system is designed with the automatic inspection function for the experiment results, which can automatically judge the right or wrong of the experiment, so that the teacher can know the experiment condition of each student.With the further development, perfecting and application of this project, this system's good openness property, simple and convenient organization for experiment, and the high utilization ratio of teaching resource will be shown sufficiently.