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配套软件的开发使用,突破了会计综合实训模式变更的瓶颈,结束了手工实训和电算化实训相互脱节各搞一套的历史,实现了会计综合实训教学模式的真正创新。同一模拟企业、同一经济业务、同一核算要求,先后采用手工操作和电算化操作两种办法进行处理,结果相互核对印证,彼此紧密结合,自然融为一体,节省了实训时间,提高了实训质量,适应了高职院校会计专业会计综合实训教学改革进一步深入发展的迫切需要。
The development and application of supporting software broke through the bottleneck of the change of accounting comprehensive training mode and ended the history of manual training and computerized training that are out of line with each other and realized the real innovation of comprehensive accounting training model. The same simulation business, the same economic business, the same accounting requirements, has adopted two methods of manual operation and computerized operation for processing, the results of mutual proof, with each other, naturally integrated, saving training time and improve the real Training quality, adapted to the higher vocational colleges accountant accounting comprehensive practical teaching reform to further develop the urgent need.