THE FULL-PROCESS PRACTICAL TEACHING REFORM OF INTERMEDIATE FINANCIAL ACCOUNTING DRIVEN BY VIRTUAL SIMULATION TECHNOLOGY

Abstract

Intermediate Financial Accounting is the core compulsory course of accounting, financial management and auditing majors, which undertakes the key task of connecting basic accounting theories and industry practical application. Traditional practical teaching of intermediate financial accounting faces prominent dilemmas such as fragmented teaching links, insufficient restoration of enterprise real business scenarios, lagging practical content matching industry standards, and low student participation efficiency, which leads to the disconnection between accounting talent training and enterprise post demand. Virtual simulation technology, as a new digital teaching empowerment tool, can break through the spatial and temporal limitations of traditional teaching, realize the full-scene, full-link and full-cycle simulation of enterprise financial accounting business, and provide a new reform path for the optimization of accounting practical teaching system. Based on the whole-process closed-loop teaching theory and immersive situational cognitive learning theory, this paper takes the full-process practical teaching of intermediate financial accounting as the research object, constructs a full-process practical teaching reform system driven by virtual simulation technology, covering teaching scenario construction, curriculum content iteration, teaching mode innovation, teaching evaluation optimization and teacher team empowerment. Combined with the latest industry education data in 2025, this paper verifies the reform effect through comparative experiments, questionnaire surveys and data statistical analysis, and standardizes the demonstration with charts and statistical formulas. The research finds that the virtual simulation-driven full-process teaching reform can significantly improve students' professional operation ability, comprehensive business judgment ability and post adaptive competence, and effectively solve the pain points of disconnection between teaching and practice in traditional accounting teaching. This research enriches the theoretical system of digital accounting education reform, provides feasible practical experience and standardized reform paradigm for the practical teaching innovation of financial accounting courses in colleges and universities, and offers high-quality research support for the high-quality development of accounting vocational education and talent training docking industry needs.