会计手工模拟实习改革创新研究

Research on Reform and Innovation of Accounting Manual Simulation Practice

改革创新会计手工模拟实习的方式方法,使其更加满足于学生的切身需要与用人单位的实际需求,已成为高等院校在会计系课程设置中面临的重大课题。对我校会计手工模拟实习的状况进行调查分析,发现该实习存在的诸多问题,结合学生、实习单位的反馈意见,借鉴相关学者研究成果,创造性的提出改进会计手工模拟实习的措施,并将其应用于我校会计手工模拟实训中,通过统计分析近4年相关数据,发现学生与用人单位的满意度显著提高。

Reforming and innovating method of accounting simulation practice,making it to satisfying with the needs of both students and employers have become a major issue in colleges and universities,especially,in setting courses about accounting. There are lots of problems in this practice. After diagnosing the present situation of our university about accounting manual simulation practice,combining with the feedback from students and internship units,referencing the research findings of related scholars,this paper creatively puts forward some measures to improve the accounting manual simulation practice. At the same time,we apply them to our university accounting manual simulation practice. Through statistical analysis of data in recent four years,we find that the satisfaction of students and internship units has enhanced obviously.