会计模拟实验在会计教学中的地位和作用

Simulation Experiments:Its Position and Function of in Accountancy Teaching

会计模拟实验是解决当前财会专业毕业生实习难 ,提高教师理论联系实际水平的重要途径 ;是解决学生理论联系实际的重要环节 ;

Simulation experiments can not only help solve the problems that the graduates majoring in Finance or Accountancy will generally encounter in their working practice, but also help improve teachers' ability to associate their theories with reality. It is an important stage in the process of associating the students' theory with reality as well as a pre-requisite of the teaching of accountancy computerization.