财政模拟实验教学中的角色扮演及其完善

Role-playing and Its Improvement in Fiscal Simulation Experiments

财政模拟实验是财税类专业非常重要的实践课程。目前,在Gsoft软件上通过模拟财政部门不同科室的业务分别扮演不同角色进行演练操作,取得了一定的效果。但实验设计还存在两个明显不足:学生对财政部门的业务内容了解不全面、不充分;学生对财政业务的流程了解和熟悉程度还不够。在充分调查研究的基础上,对现在的实验流程进行改进完善,增加预算单位、国库支付中心以及银行的操作,加深学生对财政业务实践的印象。

Fiscal Simulation Experiment is a very important practice course of finance and taxation profession. At present,on NEWGRAND public financial management software Gsoft mainly playing different roles for the exercise by simulating the business operation of the fiscal sector in different departments,and we achieved certain results. But through the questionnaire students who had finished the experimental teaching,we found that there are two obvious shortcomings in the current experiment design： firstly,the students couldn＇t completely and comprehensively understand the contents of the fiscal sector; secondly,students＇ understanding and familiarity with the fiscal business processes were not enough. On the basis of full investigation and research,we decided to refine and improve the current experimental processes,by increasing the budget units,treasury payment center and the operation of banks,and transmitting relevant information in the network,and achieving the relevant business transfer between different units. What enable students to simulate different units or departments in the process,enhance the knowledge and understanding of scope of fiscal services and the fiscal resources whole process about the application,financing,liquidation,and fiscal supervision and management,deepen the impression on fiscal business practices.