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财务会计专业实践性教学是培养适应21世纪市场经济发展所需高级专门人才必备的一个复杂的教学系统。根据多年教学实践,在充分借鉴和发扬光大开拓者辉煌成果基础上,总结提出了建立模拟实践教学多元化主体结构运行模式的构想①。为实现这一实践性教学的系统工程,几年来我校会计系与教育技术实践中心积极展开了这项系统工程的建设与组织实施。本文就有关构架及其运作概述于后,以之共同研讨。
The practical teaching of finance and accounting major is a complicated teaching system that is necessary to cultivate senior specialized talents needed for the development of market economy in the 21st century. Based on years of teaching practice, on the basis of fully drawing on and promoting the brilliant achievements of the pioneering pioneer, this paper summarizes the conception of establishing a diversified operating mode of simulated practice teaching. In order to realize this systematic project of practical teaching, the accounting department and educational technology practice center of our school have actively started the construction and implementation of this systematic project in recent years. This article on the framework and its operation outlined in the later, with the joint discussion.