论文部分内容阅读
会计是一门技术性很强的应用科学。会计专业的毕业实习是提高教学质量、锻炼学生实际操作技能的重要环节。以前应届毕业生的实习,一般是将学生分为2～3人一组,派往企业的财务部门并委托他们安排实习内容。由于企业财会工作分工细,任务重,而实习时间有限,不可能将企业的整个财务工作全面实习一遍。针对上述情况,近几年不少学校改用模拟实习作业的方法来代替派往单位实习的方法,虽然避免了实习内容不全面的毛病,但由于目前推行的模
Accounting is a highly technical application of science. Graduation practice of accounting major is to improve the quality of teaching, training students practical skills an important part. Past internship of recent graduates, the students are generally divided into 2 to 3 people, sent to the financial department and entrusted them to arrange internship content. As the enterprise finance and accounting division of labor, heavy tasks, and limited internship time, it is impossible to conduct a comprehensive internship of the entire financial company again. In view of the above, in recent years, many schools instead of using the method of simulated internship instead of internship to send units to practice, although not to avoid the practice of incomplete, but due to the current implementation of the model