摘要
会计模拟实验课程是会计专业中理论联系实际的重要课程,为学生进入工作实践提供了良好的锻炼平台。文章立足于分析目前高等院校中会计模拟实验课程存在的缺陷和不足,建设性地提出了建立ERP环境下的会计模拟实验的构想,旨在探讨在新的社会经济环境下,以ERP管理思想为指导,拓展和开发会计模拟实验课程,解决在实际应用过程中出现的问题,并提出相应的建议。
Experiment course of accounting simulation is an important course which combines thoery with practice for accounting majors and offers a good platform for students practice. Based on the analyses of deficiencies of the said course at higher institutions, this paper puts forward some constructive ideas for the establishment of the course in an ERP environment and explores new ways to resolve the problems in the process of its application in the new soci-economic situation under the guidance of ERP management thoughts.
出处
《合肥工业大学学报（社会科学版）》
2006年第3期66-70,共5页
Journal of Hefei University of Technology(Social Sciences)
基金
合肥工业大学教学研究项目(XJ200548)
关键词
企业资源计划
会计模拟实验
生产经营业务流程
会计工作流程
ERP
accounting simulation experiment
business procedure of produce and management
accounting workflow
