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在我国大力发展高等职业教育期间,高等职业学校的会计教学应力足于培养学生实际操作能力,培养应用性人才,具有熟练会计核算能力、利用会计资料和软件进行会计监督、参与企业经营管理预测和决策能力的会计人才,才能适应社会的需求。因此,笔者认为会计的模拟账务处理教学显得尤为重要。
During the period of vigorously developing higher vocational education in our country, the stress of accounting teaching in higher vocational schools is enough to train students’ practical ability, train applied talents, have proficient accounting ability, use accounting data and software to supervise accounting, participate in enterprise management forecast and Accounting talents with decision-making ability can adapt to the needs of society. Therefore, I believe that the accounting of simulated accounting teaching is particularly important.