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会计综合模拟实习紧扣会计法规与制度,模拟真实企业业务,培养高职学生独立会计业务核算的能力,是会计专业的传统核心课程。本文总结会计综合模拟实习教学在考核与评价中存在的得与失,探索高职实训考核与评价改革,以提高考核的公允与准确,保证实训课程教学质量。
Accounting comprehensive simulation internship closely accounting rules and regulations, simulation of real business, vocational students to cultivate independent accounting business accounting ability, is the accounting profession of the traditional core curriculum. This article summarizes the gains and losses existing in the appraisal and evaluation of accounting comprehensive simulation practice teaching, and explores the reform of practical appraisal and evaluation in higher vocational education in order to improve the fairness and accuracy of appraisal and ensure the teaching quality of practical courses.