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高职财经类专业特别是会计、审计专业学生不仅要有扎实的经济理论基础和初步的经济管理知识,还要有较强的实践操作能力,而学生的实践能力以往通过让学生下厂、下店等途径来实习锻炼,但由于多种原因,使实习结果流于形式,达不到预期效果。所以本文对在学校建立多功能高职会计模拟实验室,进行高职会计模拟实验教学,在学习期间培养学生的实践能力的必要性、教学目标、教学内容等问题略谈粗浅体会,以期交流。
Higher vocational finance specialty, especially accounting, auditing students not only have a solid economic theory and preliminary economic management knowledge, but also have a strong practical ability to operate, and students practice ability in the past by allowing students to plant, under Shops and other ways to practice internship, but due to a variety of reasons, so that the results of the internship in the form, can not achieve the desired results. Therefore, this article discusses the problems in the establishment of multi-functional accounting simulation laboratory in higher vocational colleges, the accounting simulation experiment in higher vocational colleges, the cultivation of students’ practical abilities during the study period, teaching objectives and teaching content.