对《会计模拟实训》课程的再认识

Further Understand "Accounting Simulation Training" Course

《会计模拟实训》是会计学科的主干课程之一。充分认识该课程在理论与实践之间的桥梁纽带作用,对于高职高专会计专业学生的"应用型"、"适应型"能力的培养有着举足轻重的意义。本文力图通过解决会计实训教学中的问题和矛盾,探求实现教学目标的有效方式。

＂Accounting Simulation Training＂ is one of the backbone courses in the accounting curriculum. It is of a decisive significance to fully understand the role of the course, which serves as a bridge between theory and practice and cultivates accounting students＇ ＂application＂, ＂adaptation＂ ability. This paper tries to resolve the problems and contradictions in the accounting practice teaching, and seeks to achieve an effective way of the teaching goal.