高校会计模拟实验教学之探讨

Probe into mock practice teaching on accounting in colleges

会计模拟实验是将理论知识与实践相结合的一种很有效的教学手段 ,但目前各高校在会计模拟实验教学过程中 ,存在着诸如重核算 ,轻审核 ;重手工模拟 ,轻计算机模拟等问题。我们应采取积极措施扭转这种局面 ,在手工模拟的基础上 ,开展计算机模拟。

Mock practice on accounting is an efficient way of teaching that applies theory to practice.However,there still exist some problems during the course of its teaching in many colleges and universities,including attaching too much importance to the accounting simulation experiment,ignoring checking,paying more attention to mock practice by hand,not by computer,and so on.We should take measures to solve these problems mentioned above.We should not only do enough mock practice with hand,but also do more with computers.