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由于信息技术的影响以及经济发展对高素质、应用型会计人才需求的日益增长,各高等院校十分重视学生的素质教育,纷纷建立起会计实验室,开展会计实验教学,以培养学生的动手能力。会计实验室的建立,缩短了理论与实践之间的距离,提高了学生分析问题和解决问题的能力,较好地解决了会计教育实践环节不足的问题。但是各高校会计实验教学的开展很不平衡,还存在着诸如教学观念落后,实验内容陈旧、各课程及各专业的实验缺乏相互融合渗透等亟待解决的问题。本文通过分析高校会计实验教学存在的主要问题,提出了构建规范化会计实验教学体系及其实施模式的设想。
Due to the influence of information technology and the increasing demand for high-quality and applied accounting talents, universities and colleges attach great importance to the quality education of students. They have set up accounting laboratories and conducted accounting experiment teaching so as to cultivate their practical ability . The establishment of accounting laboratory has shortened the distance between theory and practice, improved the ability of students to analyze and solve problems, and solved the problem of lack of practice in accounting education. However, the development of accounting experimental teaching in all universities is very unbalanced, and there are still some problems to be solved, such as backward teaching concepts, outdated experimental contents, lack of mutual integration and penetration of various courses and various professions. Based on the analysis of the main problems in the accounting experiment teaching in colleges and universities, this article puts forward the idea of constructing a standardized accounting experiment teaching system and its implementation mode.