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随着我国职业教育改革的不断深入和发展,实践性教学被提到了很重要的位置。会计手工模拟实验在会计专业教学中越来越受到重视,它对于强化会计实践性教学起到了一定的作用。但是由于受主客观因素的影响,会计模拟实验还远远不能达到让会计理论学习与会计实践在这里无缝对接的目的。本文通过对会计手工模拟实验教学中存在的问题进行分析,有针对性地提出了一些改进建议和设想。
With the continuous deepening and development of the reform of vocational education in our country, practical teaching has been mentioned in a very important position. Accounting manual simulation experiments in accounting teaching more and more attention, it is to strengthen the practice of accounting teaching has played a role. However, due to the influence of the subjective and objective factors, accounting simulation experiments are far from achieving the goal of seamlessly connecting accounting theory with accounting practice here. Based on the analysis of the existing problems in the accounting manual simulation experiment teaching, this paper puts forward some suggestions and ideas for improvement.