刍议基础会计实训教学改革

On teaching reform of basic accounting practice

传统的会计手工模拟实训越来越难以满足高等院校会计学专业教学的需要,因此,强化会计手工模拟实训教学是本科院校培养实用型专业人才的当务之急。本文针对现阶段基础会计手工实训教学存在的问题提出了几点改进对策及方法。

Traditional accounting manual simulation training increasingly difficult to meet the needs of higher education accounting profession of teaching, therefore, strengthening accounting manual simulation training colleges teaching is practical training professionals priority. Aiming at this stage, basic accounting problems of practical teaching manual gives some improvement measures and methods.