关于会计实验教学规范化的几点思考

Thought on Establishing Standardized Platform for Accounting Experimental Teaching

计实验教学在我国仅发展了十几年,尚处于初级发展阶段,虽然其作用已越来越多地得到了会计教育工作者的认可和重视,很多学校也相继开设了会计实验课,但由于在实验内容体系、教学管理体系等方面没有完全规范化,导致各校的实验效果参差不齐。本文是笔者在多年从事会计实验教学工作基础上的几点体会和认识。

Although accounting experimental teaching is still at early stage of development in our country, its significance has been approved and valued by more and more accounting educational workers and the practicum has been set up in many schools. However, lack of standardization in the fields such as, experimental content system, teaching management system, has lead to uneven experimental outcomes in different schools. The author puts forward her own understanding based on her own teaching experiences.