诹议会计手工综合模拟实验流程的再造

Reengineering of accounting simulated test and comprehensive process

会计手工综合模拟实验在很多财经类院校都有开设,但实验流程大多比较单一,无法适应当今社会对会计人才素质全方位的要求,亟待改进。本文针对会计手工实验起始时、过程中及结束时相关流程的改进提出个人观点。

Comprehensive accounting simulated test are set up in many colleges of finance and economics, but the experimental process is simple, can not adapt to the requirement of the society to the accounting personnel quality all-round requirements, needs to be improved. This paper put forward the personal view to improve manual experiment start accounting, process and the end process.