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成人高校中会计专业的教育方向是以培养中高级应用型人才为目标的,而在会计专业中,模拟教学是人才培养的关键所在。会计模拟教学具有模型化、可塑性强、方便快捷等特点。但目前的会计模拟教学存在教学观念比较落后,课程体系设置尚未摆脱学科式模式、教材很难满足当前会计实务发展的需要以及指导教师缺乏丰富的实践经验等方面的问题。应通过一体化教学设计,提高指导教师水平,加强教师实践活动,使用案例教学,制定合理的、行之有效的考核方法等改进教学,培养应用型人才。
The education direction of accounting major in adult colleges and universities is to train senior and middle-level applied talents. In accounting major, simulation teaching is the key to cultivating talents. Accounting simulation teaching with modeling, plasticity, convenient and quick and so on. However, there are some problems in the current accounting simulation teaching, such as the backward teaching concept, the setting of the curriculum system has not yet got rid of the academic model, the teaching material is difficult to meet the needs of the current accounting practice and the lack of rich practical experience of the instructor. Should through the integration of teaching design, improve the level of instructors, to strengthen teachers’ practice, the use of case teaching, to develop a reasonable and effective assessment methods to improve teaching and training of applied talents.