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会计模拟实验是高校会计教学中非常重要的一环,对于深化会计理论知识、激发学生的学习兴趣、培养应用型会计人才具有非常重要的作用,但目前高校会计模拟实验教学中存在着若干问题。本文从拓宽会计模拟实验内容、提高实验教学层次、手工实验与电算化实验结合、配备有经验的实验指导教师等四个方面提出了改革措施。
Accounting simulation experiment is a very important part in college accounting teaching. It plays a very important role in deepening the knowledge of accounting theory, arousing students’ interest in learning and cultivating applied accounting talents. However, there are some problems in accounting simulation experiment teaching in colleges and universities. This article puts forward the reform measures from four aspects: broaden the content of accounting simulation experiment, improve the level of experimental teaching, the combination of manual experiment and computerized experiment, and the experienced experimental instructor.