摘要
财务会计综合试验是沟通会计理论与实践的桥梁,是培养学生创新意识和实际操作能力的最有效途径。结合当前财务会计实验存在的问题,提出了建立与理论教学既有机结合又相对独立、分层次、多模块相互衔接的科学系统的实验教学体系。
Financial accounting comprehensive experiment is the communication bridge between accounting theory and practice,which is the most effective way to train students＇ sense of innovation and practical ability.In this paper,based on the current problems in financial accounting experiments,a kind of hierarchical,multi-module experiment teaching system is proposed.This system is both combinative and relatively independent of the theoretical teaching.
出处
《实验科学与技术》
2011年第3期158-160,共3页
Experiment Science and Technology
关键词
金融危机
财务会计
实验教学
创新
financial crisis
finacial accounting
experiment teaching
innovation
