浅析会计实验教学中存在的问题及对策

Analysis on problem and solution to Accounting Experimental Teaching

会计是一门实践性要求很强的学科。目前很多院校把对学生实践能力的培养主要集中于在校期间的会计模拟实验上,会计实验教学在充分体现其优越性的同时,也暴露出种种不足,可从提高思想认识、调整实验内容、改进实验方法、编写科学的实验教材、运用现代化等方面加以改进。

The practical experience is very important to accounting course. At present, most universities often arrange for the students to do the accounting experiment during the term time. Although there are many traits and superiorities of the accounting experiment simulation, it also confronts considerable passive aspects and problems which are conspicuous. We can solve these problems in some ways, such as deepening the understanding about the accounting experiment, making several rectifications about experiment content, improving the experimental methods, compiling experiment teaching materials and so on.