浅论提高会计模拟实验课程效能的措施

在市场经济条件下，各经济单位越来越重视其会计资料的保密工作，尤其是在国有企业改组后．可以提供给学生的实习岗位变得越来越少。使得各学校在会计专业人才培养时更加重视会计模拟实验。由于会计模拟实验的内容可来源于实践、体现岗位特征，并且能够涵盖单个企业业务不具备的全面性．所以作为一种重要的岗位人才仿真训练方式倍受重视。但是，只有合理构建模拟实验的课程体系，做到内容既能体现实践要求。又能系统一贯，并有效地在会计模拟实验中实施指导．才能保证会计模拟实验教学的教学效果。

Measures of Improving Accounting Simulation Experiment Course Efficiency

Under the market economy condition, every economic unit pays more attention to the security work of its accounting materials, especially after the state-owned enterprise reorganizes , the more scarce the practice post that can be offered to students in the past became, which makes every school pay attention to the accounting simulation experiment further in accountant's professional personnel training. As the content of the accounting simulation experiment can stem from practices, reflect the post characteristic , and can contain the individual enterprise's business and can not possess comprehensively , so training the way to be paid attention to extremely as a kind of important talent's emulation of post. However, only forming the course system of the simulation experiment rationally which can make sure that content can reflect the requirement of practices, can be always systematic, and implement guide in the accounting simulation experiment effectively, the good teaching results of accounting simulation experiment teaching. could be guaranteed