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会计手工模拟实验是会计实践教学的重要内容,尤其在高等职业教育的会计教学中,实验教学更为突出。根据高等职业教育培养目标和特色,阐述了会计实践教学意义,分析了高等职业院校中会计手工模拟实验教学现状,提出了符合高等职业教育特点的会计手工模拟实验教学改革的措施。
Accounting manual simulation experiment is an important part of accounting practice teaching, especially in higher vocational education accounting teaching, experimental teaching is more prominent. According to the objectives and characteristics of higher vocational education, this paper elaborates the significance of accounting practice teaching, analyzes the status quo of accounting manual simulation experiment in higher vocational colleges, and puts forward measures to reform accounting manual simulation experiment teaching in line with the characteristics of higher vocational education.