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就当前的教学现状来看,高职基础会计实训教学中仍然存在着某些不可忽视的问题影响到了学生会计知识应用能力的提升,因而在此背景下,要求教师在开展实际教学的过程中应提高对此问题的关注,且应采取相应措施不断完善自身基础会计实训教学手段,达到最佳的教学状态。本文从当前会计实训教学中存在的问题分析入手,并详细阐述了高职基础会计实训教学手工与电算化模拟结合发展策略,旨在能推动当前高职基础会计实训教学水平的有效提升。
In terms of the current teaching situation, there are still some problems that can not be neglected in the teaching of basic accounting in higher vocational education, which affect the improvement of students’application ability of accounting knowledge. Therefore, in this background, teachers are required to carry out practical teaching Should raise the concern of this question, and should take corresponding measures to constantly improve their own basic accounting training teaching methods, to achieve the best teaching status. This article starts with the analysis of the problems in the current accounting practice teaching and elaborates the combination of manual and computerized simulation in basic accounting practical teaching in higher vocational education in order to promote the effective teaching and learning of the current basic accounting practice in higher vocational colleges Enhance.