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在新课改进程的不断深化之下,我国传统的会计教学模式也需要不断地进行改革和创新,引进和吸取一些比较先进的教学模式,才能提升教学的效率。仿真实验教学是近年来在会计课程教学中运用最为广泛的一种模式,进行仿真实验教学的主要有两个目的:一是锻炼学生的实际处理会计业务的操作能力;二是培养学生的会计思维。因此,本文首先对会计课程仿真实验的教学目的以及原则进行简单的介绍,其次对这种教学模式的构建进行了探讨,旨在为从事会计教学的教师们提供参考意见。
Under the continuous deepening of the new curriculum reform, our country’s traditional accounting teaching model also needs continuous reform and innovation, and introducing and absorbing some more advanced teaching models can we improve teaching efficiency. The simulation experiment teaching is one of the most widely used models in the teaching of accounting courses in recent years. There are two main purposes of the simulation experiment teaching: one is to train the student’s ability to handle the actual operation of the accounting business; the other is to cultivate students’ accounting thinking . Therefore, this article first introduces the teaching purpose and principle of the accounting curriculum simulation experiment briefly, and then discusses the construction of this teaching mode, which aims to provide reference for teachers engaged in accounting teaching.