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随着社会信息化程度不断提高,会计信息化成为会计发展趋势,因此会计信息化模拟实验教学将成为会计教学中的重要环节,是培养应用型会计人才的重要手段。而当前高等学院会计模拟实验教学中存在实验内容和方式单一、手工实验和电算化实验脱节等问题,本文就以上存在的各种问题进行讨论,并提出构建设完善的会计信息化实验教学体系和相应组织实施措施。
With the increasing degree of social informatization, accounting information becomes the accounting development trend, so the accounting information simulation experiment teaching will become an important link in the accounting teaching, is an important means of training application-oriented accounting personnel. At present, there are some problems in experiment teaching mode, such as single experiment content, manual experiment and computerization experiment, etc. In this paper, the above problems are discussed, and a set of perfect accounting information experimental teaching system And the corresponding organization to implement measures.