会计模拟实验室建设与会计实验教学

目前的会计模拟实验室建设中存在着模拟资料缺乏代表性、凭证单据不够逼真、实验项目单一、忽略会计监督、实验老师与实验室管理员相混淆等问题。应在会计实验室建设中做到实验设施现代化、实验项目全面化、会计实务电算化、会计教学手段现代化相结合,从硬件和软件两个方面入手,形成彼此联系逐层递进、资源共享、全面开放的实验教学新体系和规范化的管理模式。

Construction of Simulated Accounting Laboratories and Accounting Testing Teaching

In the current construction of simulated accounting laboratories, there are quite a few problems: poor simulated data, not-true-enough documents, lack of attention of accounting supervision in testing items, the confusion of testing teachers and lab managers. To build an open and resource-sharing testing teaching system and standard management mode, we shall make sure that the testing facilities are modern, testing items are complete, accounting practices rely on computers and modern teaching methods.