高仿真会计实验教学模式初探

A Primary Research about High Simulation Experiment Teaching of Accounting

目前普遍采用的会计实验教学方法的特点是"模块化"和"验证性"。采用高仿真会计实验教学模式,即模拟一个企业完整的票据流转业务,能够解决许多其他教学实验方法难以解决的问题。高仿真会计实验教学模式要求指导教师事先制定完善的实验方案,学生在模拟的生产经营活动中自主获取实验原始数据资料,这是本实验方法区别于其他方法的创新点。通过高仿真实验可以使学生在更加真实的经营环境中进行实践活动,取得良好的教学效果。

Modularization and verification are characteristics of experiment teaching of accounting at present. High simulation experiment teaching of accounting is to simulate the whole bill circulation business .of a company, which can solve a lot of problems that are hard for other experiment teaching methods. High simulation experiment teaching asks teacher to make an experimental program at first, then students will get experimental date through simulative production and operating activities. This is the main innovation point of this experimental method. Students can get more improvement by means of high simulation experiment teaching method.