会计高等教育实验教学体系架构研究  

Research on the Structure and System of Experimental Accounting Practice in Higher Education

作　　者：隋英杰[1] 夏鑫[1] 

机构地区：[1]山东工商学院会计学院,山东烟台264005

出　　处：《财会通讯（学术版）》2007年第8期124-126,共3页Communication of Finance and Accounting

摘　　要：本文认为,会计实验教学是强化实践环节的基本形式,将自然科学中的实验机制引入会计教学,从不同角度寻求会计现象在实质上的共同特性,结合现有会计高等教育实验教学的弊端,建立为会计教育培养目标服务的会计实验教学体系,探讨会计实验教学体系的条件,对于提高会计高等教育效能有着极其重要的意义。This paper considers that Teaching by experiment is the basis of accounting practice.For accounting education,the introduction of experimental system in natural science is very significant.In different aspects,it can summarize the common traits of different accounting projects,avoid the present disadvantages in accounting teaching,achieve the target-aimed accounting education system,and have a further research on the conditions to set up the experimental education system.

关 键 词：会计教育 会计综合实验 会计实验考核项目 

分 类 号：F230-4[经济管理—会计学]