摘要
对经济统计学专业学生而言,跨专业虚拟仿真实习能培养实践能力,是一门重要的综合实训课程。但在课程中,担任生产制造公司信息主管的学生往往因为职责定义较宽泛、业务设计偏简单等问题,无法获得充分的锻炼。该文提出:应在信息主管业务设计中引入统计核算业务,构建用于评价生产制造公司经营状况的经济指标体系,以达到综合训练学生应用能力的目的。该文首先介绍了现阶段信息主管业务存在的问题及引入统计核算业务的益处;其次,介绍了统计核算业务的内容设计,讨论了资金流量表和资产负债表的编制问题;最后,讨论了信息主管仿真教学的过程设计,并进行了总结。
For students in the major of economic statistics,cross-major virtual simulation internship can cultivate their practical ability and is an important comprehensive training course.However,students who work as information manager in manufacturing companies during the course are often unable to gain sufficient training due to issues such as broad responsibilities and simple business design.This paper proposes that statistical accounting business should be introduced into the design of information manager business,and an economic indicator system should be constructed to evaluate the operational status of production and manufacturing companies,in order to achieve the goal of comprehensively training students’application abilities.This paper first introduces the problems in the current information manager business and the benefits of introducing statistical accounting business.Afterwards,the content design of statistical accounting business was introduced,and the calculation of fund flow sheets and balance sheets was discussed.Finally,the process design of information manager simulation teaching was discussed and summarized.
作者
雷小乔
孙红英
LEI Xiaoqiao;SUN Hongying(School of Economics,Guangdong University of Finance and Economics,Guangzhou Guangdong,510320,China)
出处
《创新创业理论研究与实践》
2024年第13期5-8,27,共5页
The Theory and Practice of Innovation and Enterpreneurship
基金
2022年教育部人文社会科学研究青年基金项目“产业链视角下的数据要素核算体系研究”(22YJC910006)
关键词
虚拟仿真实习
信息主管
统计核算
业务设计
资金流量表
资产负债表
Virtual simulation internship
Information manager
Statistical accounting
Business design
Flow of funds accounts
Balance sheet
