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财会模拟实习是经济类专业特别是财会专业的学生在系统地学习了会计基础与专业会计理论以后,在实验室内按照实习指导的要求,根据实验室提供的有关实习资料,由学生模仿会计工作人员进行实际操作的全过程。 实习的主要目的,是使学生比较系统地掌握国营工业会计核算的基本程序和具体方法,加深对基本理论的理解及基本方法的运用和基本技能的训练,达到理论教学与会计实务的统一。提高会计专业学生的记帐,算帐、报帐和编制会计报表的实际操作能力,为他们毕业后更好地适应实际工作打下扎实的基础。
Accounting simulation internship is the economic profession, especially accounting major students systematically study the accounting basis and professional accounting theory, in the laboratory according to the requirements of the internship guidance, according to the laboratory to provide internship information, the students imitate the accounting work The actual process of personnel to operate. The main purpose of internship is to enable students to master the basic procedures and specific methods of state-owned industrial accounting more systematically, deepen the understanding of basic theory and the application of basic methods and the training of basic skills, and achieve the unification of theoretical teaching and accounting practice. Improve accounting students’ accounting, accounting, reimbursement and the actual ability to prepare accounting statements, lay a solid foundation for them to better adapt to the actual work after graduation.