改进高职校内会计实训教学体系的构想

On the Improvement of the In-Campus Practical Teaching System of Accounting

我国高职高专院校现行会计模拟实训教学的主要问题表现在:学生学习做账时没有被模仿的样本,学生学习查账时没有可供检查的账证,学生分析会计信息即查帐时没有经济业务的原始资料。要解决这些问题,需要构建由真账分析(展示)实训室、仿真会计核算实训室和仿真会计检查实训室三个部分构成的手工会计仿真和电算化会计仿真两个实训体系。

There exist some problems in the present simulated practical teaching of accounting in higher vocational education. Students have no samples to simulate when doing the bookkeeping, no account to check when learning account checking, no original business references to refer to when analyzing the account information. To solve these problems, the paper proposes two training systems of the simulation of manual accounting and of electronic accounting, consisting of three training rooms; ＂real account analysis training-room＂, ＂simulated account calculation training-room＂, and ＂simulated account checking training-room＂.