摘要
会计模拟实习教学存在模拟实习材料虚假、过分强调会计核算、偏重手工模拟、实践项目单一、实习学时占总学时的比例小、模拟实习组织领导和考核力度不够等问题。为此,应建立"管理型"会计模拟实习室,将手工核算与电算化会计实习结合起来,科学、合理地安排会计模拟实习时间及学时,加强实习教学的考评。
There exist many problems in the teaching of simulation practice of accountant,such as false practice materials,emphasis on accountant audit immoderately,prejudice to handwork simulation,single practice item,etc.Therefore,school should build accountant simulation practice room of 'management model',combine hand audit with computation accountant practice,arrange accountant simulation practice time and learning time scientifically and rationally,etc.
出处
《职业技术教育》
2006年第29期84-86,共3页
Vocational and Technical Education
关键词
会计
模拟实习
教学效能
accountant
simulation practice,teaching effect
