探析独立学院手工会计实务综合设计性实验的必要性

手工会计综合设计性实验教学，不仅有助于独立院校会计专业学生提高动手操作能力和综合会计业务素质，而且有助于增强会计专业学生的就业竞争能力。通过研究手工会计综合设计性实验产生背景，探研了独立学院会计实验教学的现状与存在的问题、探讨了手工会计综合设计性实验的必要性，并提出了相应实验的初步设计。

Necessity of analysing the manual accounting practice of designing experiments in independent colleges

The comprehensive design of the manual accounting experimental teaching not only can help the independent college students to improve their operation ability and the quality of consolidated accounting operation, but also help them strengthen their ability in their job competition. Through do- ing the research on the manual accounting design experiment, we can explore the accounting experi- mental teaching situation at present and some problems, we can also demonstrate the necessity of the manual accounting design experiment, and put forward the preliminary design of the comprehensive de- sign of manual accounting experiment.