高校会计模拟实验课亟待强化

很多高校对会计模拟实验环节重视不够 ,而组织安排学生进行社会实践又比较困难 ,这样不利于学生的实验操作能力的培养 ,也使得理论与实际脱离 ,并有碍于专业知识的吸收理解。这种现象应予以重视 ,进一步加强会计模拟实验课程 ,完善教学环节 ,学以致用 ,为社会培养出合格的会计人才。

ACCOUNTING SIMULATED TEST CLASS SHOULD BE STRENGTHENED URGENTLY IN COLLEGES AND UNIVERSITIES

Many colleges and Universities haven't pay enough attention to the accounting simulated testclass, at the same time it's difficult to arrange social practice for students. In this way it is not good to train students' ability of test operation and it also seperate the theory from the practice, and it hinders students' acquiring and understanding the knowledge in their majors. Importance should be attached to it. More simulated accounting test should be offered. Improving teaching procedures and emphasizing application of what students have learned will help cultivate more qualified accounting talents for our society.