会计课程模拟实验有效性研究与实施

Effectiveness Study and Implementation of Simulated Experiment of Accounting Course

随着科学技术和社会实践的发展,自然科学中的模拟实验方法和原理也逐渐被引入社会科学。把自然科学中的实验方式引入会计教学过程,就产生了会计模拟实验教学。实验性教学既可以帮助学生解决学习中的难点,提高学习兴趣和学习效果;又可以激发学生思维的活跃性,增强其实际分析问题、解决问题的综合能力。实验性教学已成为会计类课程教学的重要乃至关键环节。

With the development of scientific technology and social practice,the methods and principles of simulated experiments in natural science have been applied in social science.Applying the ways of experiment in social science into accounting teaching process results in accounting simulated experimental teaching.Experimental teaching can help students solve their difficulties in their studies and enhance their learning interest and effect.Besides,it can arouse students＇ activeness in thinking,enhance their comprehensive ability in analyzing and solving problems.It has already become an important and key link in accounting course teaching.