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随着现代信息技术手段、工具和传递方式的不断革新,继多媒体技术、网络技术之后,VR技术作为一个新的教学媒体将逐步广泛地应用于会计教学领域,并发挥其作用。基于Internet和VR技术构建的“虚拟会计教学模式”能为会计教学的网络化、个性化和交互式提供平台。本文通过对VR技术的基本特征、可行性进行阐述,探讨其在会计教学中的应用。
With the continuous innovation of modern information technology tools, tools and delivery methods, VR technology, as a new teaching medium, will be gradually applied to accounting teaching and play its role after the multimedia technology and network technology. Based on the Internet and VR technology to build “virtual accounting teaching model ” can provide a platform for accounting teaching networking, personalization and interactive. This article elaborates the basic characteristics and feasibility of VR technology and discusses its application in accounting teaching.