高职会计信息化模拟实验教学体系构建刍探

Constrruction of Accounting Information Simulation Experiment Teaching Syster

随着社会信息化程度不断提高,会计信息化成为会计发展趋势,因此会计信息化模拟实验教学将成为会计教学中的重要环节,是培养应用型会计人才的重要手段。而当前高等学院会计模拟实验教学中存在实验内容和方式单一、手工实验和电算化实验脱节等问题,本文就以上存在的各种问题进行讨论,并提出构建完善的会计信息化实验教学体系和相应组织实施措施。

Along with the social informatization level unceasing enhancement,accounting informationization development trend,thus becoming accounting accounting informationization simulation experiment teaching will become an important link in the accounting teaching is to cultivate application-oriented important means of accounting personnel.And the current college accounting simulation experiment teaching content and methods of single existing experiments,manual experiment and computerization experiments and so on,this paper is disconnected from various existing problems over discussed the construction,and puts forward the perfection of accounting information constitutive experiment teaching system and the corresponding organization implementing measures.