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会计作为一门实践性、操作性都很强的学科,在将理论知识向实际工作转化时,往往需要一个适应阶段。怎样把会计理论知识较好的应用于会计实践,一直是会计教学改革中关注的重点,面对新的经济形势,如何培养高级应用型会计人才是职业教育的一个挑战,虽然很多院校都开设会计模拟实验,但由于各方面的原因,效果并不理想。本文就如何加强会计模拟实验教学,提高学生的职业技能提出了一些设想。
As a practical and highly operable discipline, accountancy often needs an adaptation stage when transforming theoretical knowledge into practical work. How to better apply accounting theory to accounting practice has always been the focus of attention in accounting teaching reform. In the face of the new economic situation, how to cultivate advanced accounting talents is a challenge for vocational education. Although many colleges and universities have opened Accounting simulation experiments, but due to various reasons, the effect is not satisfactory. This article put forward some ideas on how to strengthen the accounting simulation experiment teaching and improve the students’ vocational skills.