on simulation in the accounting practice teaching（在模拟会计实践教学）.docVIP

On simulation in the accounting practice teaching Abstract: To strengthen the reform of accounting practice teaching, improve students’ practical ability, is China’s higher education reform one of the elements. Articles in the analysis of the status quo of China’s accounting practice teaching on the basis of simulation proposed reform of the accounting practice teaching new ideas to meet the social development of the requirements of accounting professionals, but also help to promote innovation in teaching reform. Keywords: simulation, accounting, practice teaching Accounting profession is a very practical subject, however, accounting students at an early stage can not be independently accounting practices, lack of practical knowledge and skills, is a common phenomenon. This phenomenon shows that our professional practice and teaching of accounting There is a certain problem, which requires the accounting profession on the current practice of teaching our institutions of higher learning to analyze the situation, find out the problems, and to explore appropriate strategies to solve this problem. First, China’s current accounting practice teaching situation and development trend Of accounting students, the job market not only requires that they have a solid theoretical foundation, while asking them to have strong operational capability of the accounting practices the student practice ability in the school whether they have a sound practical teaching, only by appropriate teaching practice to help students deepen their understanding of theoretical knowledge, students of accounting practices to improve the comprehensive analysis and resolution, while China’s current accounting practice of teaching is not optimistic. China’s current accounting practice teaching in a shortage in the following areas: First, current accounting practice teaching, often do not attach importance to the cashier jobs, audit jobs and tax accounting positions, for their