高等学校会计实验教学的现状剖析及优化对策

Analyses and countermeasure to current situaition of accountant experiment teaching of higher education institution

会计实验教学是会计人才培养的重要环节,是培养学生实践能力和创新能力的主要方法和手段。在剖析了会计实验教学现状及影响因素的基础上,着力从对会计实验教学目标重新定位,完善实验教学体系,注重会计职业判断力的培养,加强会计实验教师队伍建设等方面进行了探讨。

Accounting experimental teaching is an important part in personnel training and the main method and mean to cultivate students＇ practice ability and innovation ability.On the basis of the status quo of accounting experimental teaching,how to ascertain aim of accounting experimental teaching,how to perfect experimental teaching system,how to cultivate students＇ judgment and how to strengthen accounting experimental teachers team are discussed in this paper.