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由于高职院校在会计专业方面配备的教学资源有限,主要体现为师资力量、财力等。为了给会计专业提供较好的教学服务,有必要构建具有共享型的教学资源库。该资源库展现了一定的开放性,利用资源平台提升社会、经济整体效益。它的构建旨意在于把原有的数字化资源运用网络平台面向社会开放,对资源的使用不受任何因素所限制,将网络作为资源服务的平台,为高校的会计专业提供资源共享服务。既节约了构建成本,还减少了资源构建的重复性。
Due to the limited teaching resources provided by the higher vocational colleges in the field of accounting majorities, they are mainly reflected as faculty resources and financial resources. In order to provide better accounting services to teaching professionals, it is necessary to build a shared type of teaching resources. This resource bank shows a certain degree of openness and uses resources platform to enhance social and economic overall benefits. Its purpose is to build the original digital resources using the network platform for the community open to the use of resources is not subject to any factors, the network as a resource service platform for the accounting profession to provide resource-sharing services. This not only saves the construction cost but also reduces the repetitiveness of resource construction.