会计实践实验教学仿真教学法有效实施的探讨

Effective Implement of Emulation Teaching in Accounting Practice Teaching

随着经济的发展,企业越来越需要复合型会计人才,这就给会计课教学提出了新的要求,会计信息的重要性及会计工作的特殊性增加了会计实践实验教学的难度,本文阐述了在会计实践教学中应用仿真教学法的优势,并分析了成立模拟公司用于会计实践教学的实施条件及实施方案。

With the development of economy,accounting computerization has been widely applied in various enterprises.In order to satisfy the business enterprise informatization of composite accounting personnel needs,the accounting computerization urgently need school teaching and enterprise＇s actual needs adaptation.This will give accounting department teaching puts forward new requirements for the particularity of the accounting work,the importance of its information increased the difficulty of accounting practice experiment teaching,this paper with simulation method as the breakthrough point,discusses the teaching method applied in accounting practice experiment teaching mode,and analyzed the established for teaching the simulated the implementation of innovative ideas conditions and implementation plan.