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财经类高校会计手工综合模拟实验课程的教学规划探索 被引量:4

Explorations on Accounting Teaching Planning of Comprehensive Simulation Experiment by Hand
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摘要 会计手工综合模拟实验教学是一项系统的工程,其教学计划具体分为实验性质、实验目标、实验内容、课时安排、实验考核等多个方面。制定财经类高校会计手工综合模拟实验教学规划,应注意模拟实验课程教学计划的科学设定;模拟实验课程教学资料的合理取用;模拟实验课程教学方法的有效设计等问题。在构建教学规划过程中,并具有前瞻性;在教学方法上要注重启发式的教学模式,组建立体化的实验教学平台;要合理规划会计模拟实验的流程,深入把握当前社会需求与自身学生个体差异,力求将会计模拟实习落到实处。 Accounting teaching of comprehensive simulation experiment by hand is a systematic projection. Its teaching plan contains the quality, target, and contents of the experiment, teaching arrangement, and examination, etc. When making teaching plan, we should pay attention to scientific arrangement of teaching plan, reasonable application of teaching materials, and effective design of teaching methods. The teaching plan should be prospective and the teaching method should be heuristic. Furthermore, we should construct stereoscopic experimental teaching platform through designing the procedure of accounting simulation experiment, recognize the gap between social need and students' ability, and make an effort to put accounting simulation experiment in practice.
机构地区 南京审计学院
出处 《商业经济》 2010年第2期121-123,共3页 Business & Economy
基金 南京审计学院教育教学改革"十一五"规划课题:社会需求与会计教学规划的对策阶段性成果(J2006B17)
关键词 财经类高校 会计教学 操作技能 模拟实验 规划探索 financial universities, accounting teaching, operating skills, simulation experiment, planning and exploration
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