高职会计模拟实训教学中的问题与对策

Problems and counter measurements of accounting mock training teaching

会计实践性教学是高职会计专业课程体系的核心,应大力加强会计的实践性教学,特别是应加强校内会计模拟实训教学。但目前会计模拟实训教学中尚存在着许多问题,应通过聘任有实践经验的会计人员担任实训指导教师、分阶段全程化实习、科学设计会计模拟实训教材或资料、高标准建设会计模拟实训室和利用电子课件和录像资料进行演示教学等方法加以解决。

The accounting mock teaching is the key part of accounting teaching system of high vocational colleges. So the practical teaching should be greatly strengthened, especially in the campus accounting mock training. But there are still many problems, in order to solve the problems, methods should be used, such as to employ experienced accounting experts act as the mock teacher, to perform stage training practice throughout the course, to design a reasonable practice training text book or materials, to build a high standard accounting practice room and to use electronic or video teaching data to demonstrate.